Auditoría integral a la Cooperativa de Ahorro y Crédito “Nueva Esperanza” Ltda., matriz Riobamba, provincia de Chimborazo, cantón Riobamba, durante el período 01 de enero al 31 de diciembre del 2012

Abstract

This thesis, entitled “Integral Audit to the Cooperative of Saving and Credit Nueva Esperanza”, limited company, Riobamba parent, Chimborazo province, Riobamba canton, during the period January 1st to December 31st 2012”, makes possible to evaluate the internal control structure, conduct an examination of the main balance accounts of the balance sheet as well as the income statement, measure the level of staff performance through indicators in order to determine the extent in which the objectives are being met and find out the degree of compliance with the regulations governing the institution. During the integral audit process, all the methodological stages that made possible to gather significant evidence were followed, thus, it was possible to get a reasonable certainty to accomplish with the proposed objectives, such as preliminary visit, planning, implementation and security, and as a last aspect; the issuance of the respective audit report. The integral audit, for first time, made possible to understand, analyze and evaluate the operations of the Saving and Credit “Nueva Esperanza” limited company, then, submit a report about the feasibility of its financial information, the effectiveness and efficiency in managing its resources and its adherence to accounting, administrative and legal standards. The conclusions and recommendations were issued in order to take timely corrective actions for improving the weaknesses found in the internal control evaluation as well as the critical areas identified during the development of the examination, all this; in order to make sure the accomplishment of the institutional goals.