Auditoría integral a la Cooperativa de Ahorro y Crédito Educadores de Chimborazo Ltda, para determinar la razonabilidad de la información financiera, verificar el control interno y medir el grado de cumplimiento de leyes y normas en el período 2012

Abstract

The present research is an Integral Auditing for Educadores de Chimborazo Savings and Loan Cooperative Ltda., in order to determine the reasonableness of the financial information, verify the internal control and measure the level of compliance of laws and regulations during the period 2012. The development of this research is based in the use of methods that allowed to get information through a field trip and techniques application such as observation, verbal, written, documental and physic concerning the internal control evaluation and measuring both efficiency, efficacy and economy through indicators; balance sheet exam and profit and loss statements; the same as the operations which they correspond, there has executed according the laws and regulations. Later it was continued with the analysis and synthesis of the information disaggregated in the findings, which working papers are supported where the enough evidence is achieved and competent that the final report is backed. Between the most relevant weaknesses are: the absence of updated procedure manuals, the absence of training plan, the absence of unexpected cash audit; the absence of responsibility signature in some important documents etc. For the effect recommendations were given towards the executive committee, and personnel of the Cooperative, and they are: preparing the updated procedures manuals, carrying out the unexpected cash audit without alert the personnel, among others.