Auditoría integral a la Cooperativa de Ahorro y Crédito Yuyay limitada de la ciudad de Cañar provincia de Cañar periodo 2022

Abstract

The objective of this Research Work was to carry out a Comprehensive Audit of the Yuyay Savings and Credit Cooperative Ltd. of the city of Cañar, province of Cañar, period 2022, with the purpose of identifying shortcomings in administrative, financial, efficiency, efficiency, economy and compliance with legal regulations. To carry out the work, the starting point was the description of the investigative 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, in addition to direct observation to know the entity. The research methodology was applied where it was possible to interpret the data obtained that have allowed us to determine the shortcomings in the personnel induction processes, absence of training and communication, lack of evaluation methodologies, and non-compliance with policies, regulations, among others situations that cause a low productivity rate of the institution. Furthermore, the findings found in the Management Audit through the Evaluation of Internal Control, under COSO II, a high level of confidence was obtained compared to a low level of risk, while in the Financial Audit it is stated that there are problems that have been has been developing through non-compliance with policies and process manuals, leading to findings such as missing cash counts, poorly recorded deposits, thus affecting the adequate reasonableness of the results obtained in the financial statements, in the Compliance Audit. It was possible to verify that the correct application of regulations, laws as well as current legal provisions, both internal and external, was not adequately complied with, reaching the conclusion that there is a high level of compliance with regulations.