Auditoría integral a la Cooperativa de Ahorro y Crédito Microempresa de Chimborazo Ltda., de la ciudad de Riobamba provincia de Chimborazo para el período 2014

Abstract

The comprehensive audit was done for the Credit MICROENTERPRISE Cooperative in Riobamba city- Chimborazo province, with the aims to evaluate the management, determine the reasonableness of the financial statement and verify compliance with internal controls and legal regulations of the cooperative. It undertook this comprehensive audit on a test basis, evidence supporting the amounts and disclosures in the operations of the entity’s operations, was aimed at assessing the control environment, the regulations subject to the laws applicable to financial institutions and it included the evaluation of institutional objectives an goals. It was concluded that this type of activity could allow comprehensive auditing as the most important in this type of resource assessments, the time since the development of the most important in this type of resource assessments, time, as the development was on par with each audit, internal, financial control and compliance management; thus realizing a comprehensive coverage of all major aspects of the entity. It is recommended to maintain the continued practice of a comprehensive audit, recruiting multidisciplinary staff for the audit process, and creating internal unity and improve and correct the findings, contributing to the development of the Credit MICROENTERPRISE Cooperative in Riobamba city-Chimborazo province.