Auditoria financiera a la cooperativa de ahorro y crédito Minga Ltda., provincia de Chimborazo, periodo 2021

Abstract

The financial audit of Cooperativa de Ahorro y Crédito "Minga" Ltda., of the province of Chimborazo, in the period 2021, has the purpose of examining and evaluating the financial operations, internal control and reasonableness of the financial statements. For the fulfillment of the audit effect, procedures of interviews and surveys to the main administrative and financial officers, application of internal control questionnaires based on the COSO II model, in addition to the audit analysis and application of indicators to the financial statements were carried out. The following findings were identified: no surprise cash audits are performed, cash management personnel are not bonded, members are not informed in a timely manner of credit installment payment deadlines, the entity does not have personnel to recover overdue loans, the entity does not code fixed assets periodically or upon entry into property, plant and equipment, and expenses are not recorded immediately. In order to contribute to the continuous improvement of financial management through the conclusions and recommendations contained in the audit report