Auditoría financiera a la Cooperativa de Ahorro y Crédito “Acción y Desarrollo” Ltda., de la ciudad de Riobamba, provincia de Chimborazo, período 2013

Abstract

The current paper work is a Financial Audit conducted to the “Cooperativa de Ahorro y Crédito Acción y Desarrollo Ltda.”, 2013 period, though the time financial transactions have significantly grown for that it is indispensable conducting a financial audit in order to verify the reasonableness of the accounts comprising the financial statements in order to detect possible errors and thus take corrective measures in time. All institutions should conduct audits to assess the reasonableness of its financial statements and identifying the grade of compliance with internal controls for effectiveness and reliability. The financial audit was performed in the following áreas: available, payable, fixed assets and income and expenses, for which we have used techniques, audit procedures, methods of evaluation of internal control, working papers, gathering sufficient information and competent, supporting and relevant evidence. Further the verification of compliance with laws and regulations, policies and rules applicable to financial and administrative operations performed by the institution. We believe we have obtained sufficient and appropriate information for audit and this provides a reasonable support for our opinion. It was determined that the information presented in the financial statements is reasonably well; except in the case of adjustments in each of the areas reviewed. The cooperative has not establish policies governing the area available; no provisions are made to accounts in the required area, providing an analysis of credit area we obtained percentages which determined most of the money os located in the microenterprise portfolio. It is recommended to create adequate distribution of functions of easy understanding to the partners and staff working in the institution, also the creation of polices for the proper management and control of financial accounts.