Auditoría integral a la Cooperativa de Ahorro y Crédito Integración Solidaria Ltda., del cantón Salcedo, provincia de Cotopaxi, período 2013

Abstract

In the present investigation was carried out an integral audit to the Cooperative Savings and Credit “Integración Solidaria Ltda” of the Salcedo canton, Cotopaxi province, for the period from January 1 st to December 31 st 2013. The implementation of the Integral Audit allows to demonstrate and provide certainty, security, the level of confidence of the internal control systems, implemented by management, the reasonableness of the records and financial processes, the level of efficiency and effectiveness in achieving the objectives and compliance with legal provisions which apply to the cooperative. For the development of research was used information provided by the staff of the institution, audit techniques were applied by which objective and competent evidence was obtained. It was carried out an institutional diagnosis using SWOT analysis, implementation of internal control questionnaires, the COSO II method, job roles, of the main accounts that form the Financial Situation Statement and Statement of Income, evaluation of the process and lending, application of indicators and surveys of the principal officers, so deficiencies were identified in the administration of the cooperative, which were detailed in the findings promptly reported to the General Assembly of Members. The conclusions and recommendations were issued in order to implement corrective actions to the findings from the evaluation of internal control, critical areas identified during the development of the test, all this in order to comply with the objectives set by the cooperative and allow timely and appropriate decision making.