Auditoría integral a la Cooperativa de Producción Agropecuaria “El Salinerito”, parroquia Salinas, cantón Guaranda, provincia de Bolívar, período 2014

Abstract

In this present research a Comprehensive Audit was carried out to the “El Salinerito” Agricultural Production Cooperative, located in Salinas Parish, Guaranda Canton, Bolivar Province, during the period 2014, in order to determine the reality of the administrative and financial management, as well as, regulatory compliance of the Institution. From the research, it is used the direct observation and interviews in order to establish sufficient evidence to obtain reasonable assurance in the development of the respective conclusions reflected in the final report. Also, it was taken into consideration the information by the staff of the institution through the internal control and questionnaires, as a result, an objective and competent evidence about the shortcomings, and at the same tine were detailed in the findings. It is recommended to implement the recommendations of the comprehensive audit report in order to maintain an appropriate control structure to be able mitigate future risks within the organization, generate timely, reliable financial data and address to the company to the achievement of its objectives and goals and thus avoid imposition of sanctions because of legal violations.