Auditoría integral a la Cooperativa de Vivienda “Modesto Arrieta” de la ciudad de Riobamba, provincia de Chimborazo, período 2015

Abstract

The present research Project will be developed an Integral Audit to the Housing Cooperative “Modesto Arrieta”, of the Riobamba city, Chimborazo, period 2015, in order to verify the financial statement, the efficiency, the effectiveness, and economy of management, which is carried out in the audited period and compliance with the current regulations, which regulates the cooperative, using for the same the application of COSO II, Which allows us to verify the general information of the cooperative and the regulations, by which it is constituted, which allows us to obtain an overall knowledge of the same. It was elaborated the Theoretical framework, the definitions and objectives of the elements, which will be applied in the elaboration of the Audit, it will be analyzed the methods and techniques at the moment of the performance of the exercise. Finally, it will realize the execution of the different Audits through the application of the different work papers which it will release the work realized in the cooperative, at the moment of culminate this audit, a report will be issued which will be release the appropriate conclusions and recommendations by which will be directed to the management, a better application of the norms by which they are governed, after it was cited the bibliographic sources used and the different annexes that supports what was found in the Audit.