Auditoría Financiera Para el Mejoramiento de los Servicios Financieros en la Cooperativa de Ahorro y Crédito ¨Sol de los Andes¨ de la Ciudad de Riobamba, Período 2012

Abstract

The present research consisted on enhancing a Financial Auditing for the Improvement of the Financial Services in the Credit Union, or Service and Loan Institution "Sol de los Andes" from Riobamba city, year 2012. The execution of the financial auditing permits proving the reasonability and the trust degree of the financial statements. Firstly, it was investigated the general characteristics of the credit union, and then was made a definition of the basic terms that it is proceeded to the development of the financial auditing. It was made flowcharts according to the functioning and development of each activity of the credit union institution, a preliminary evaluation to the internal control through the application of surveys and with emphasis on the components: environment of control, risking evaluation, control activities, information and communication, supervision; a financial analysis, work papers of the accounts that conform the general balance and the consolidated statement with the aim of establishing findings and presenting conclusions and recommendations. The financial auditing was made according to the financial information, economical and others provided for the credit union institution, surveys with the staff, bibliographic and virtual material. The outcome of the financial auditing executed is the manifestation of the opinion that allows the partners of the Credit Union , or Service and Loan Institution ''Sol de los Andes", have a reasonable certainty over the economical operations that were made and the accomplishment grade of the current legal dispositions; this information is really important for the institution since helps to know the transparency and to evidence the normal process of the financial activities; the accomplishment of the planned objectives, the social service and to establish the parameter of management of the economic, financial, human , and material resources . The general assembly and the supervisory commission must put into practice all the recommendations and make the corresponding corrections inside each area with the aim of alleviating the risks and diminishing the found failings, the same that are exposed to the managers.