Auditoría integral a la cooperativa de ahorro y crédito Fernando Daquilema, Riobamba, Chimborazo, período 2021

Abstract

The objective of this research work was to conduct a comprehensive audit for Cooperativa de Ahorro y Crédito Fernando Daquilema Riobamba, period 2021, in order to identify financial, efficiency, effectiveness, economy and compliance shortcomings. In order to carry out the work, the starting point was the description of the research approach, the selection of the study population, the sample, methods, instruments and research techniques, such as the collection of information from the legal representative of the cooperative, as well as direct observation to get to know the entity. The research methodology was applied where it was possible to interpret the data obtained to determine the shortcomings in the personnel induction processes, lack of training and communication, lack of evaluation methodologies, and non-compliance with policies and regulations, among other situations that cause a low productivity index of the institution. In addition, the findings found in the Management Audit through the Evaluation of Internal Control, under COSO II, obtained a high level of confidence compared to a low level of risk. In the Financial Audit it is stated that there are problems that have been developing through non-compliance with policies and process manuals, leading to findings such as missing cash balances, improperly recorded deposits, thus affecting the proper reasonableness of the results obtained in the financial statements. In the Compliance Audit it was verified that the correct application of regulations, laws and legal provisions in force, both internal and external, was not adequately complied with, reaching the conclusion that there is a medium level of trust, since the corporate government is unaware of the laws that govern the institution