Auditoría financiera a la cooperativa de ahorro y crédito Fernando Daquilema Ltda., agencia Guamote periodo 2020 – 2021

Abstract

The objective of this research work was to conduct a financial audit to Cooperativa de Ahorro y Crédito Fernando Daquilema Ltda., Guamote agency during the period 2020 - 2021, through the development of each of its audit phases, which allowed to establish the reasonableness of the financial statements. A qualitative approach was used for the development of the research, through a set of research techniques that were used to obtain an overview of the behavior and perceptions of the workers and managers of Cooperativa de ahorro y crédito Fernando Daquilema. The exploratory method was applied at the time of executing internal control as a model integrated to financial management. It was possible to identify the phases of financial auditing and each of the internal control components according to COSO III in order to apply it to obtain timely and efficient information. Based on the institutional diagnosis of COAC Fernando Daquilema Ltda. Guamote agency that it presents weaknesses related to the absence of supervision and control of the financial structure (assets, liabilities and capital) which prevents the reasonableness of the financial statements, lack of bank reconciliations on a daily basis which makes it impossible to verify the accounting records. It was recommended that bank reconciliations be performed regularly and periodically, at least once a month, to verify whether the transactions carried out have been timely and properly recorded in the accounts. To ensure the effectiveness of the reconciliation procedure, the reconciliation was performed by one or more officers who are not involved in the receipt, deposit or transfer of funds or accounting records of the related transactions