Auditoría Integral a la Cooperativa de Ahorro y Crédito “Mushuk Yuyay” Ltda., de la ciudad de Cañar, provincia de Cañar, período 2015

Abstract

The Comprehensive audit of the Mushuk Yuyay Ldta Credit Union of the citiy of Canar, was made with the aim of improving the procedures for financial evaluation, management and compliance, in order to achieve efficiency and effectivenss in administrative and financial operations, through the aplication on the COSO I method; supported by the Internal Control Standards for entities. The Audit Management, Financial Audit and Audit of Compliance with the current regulations were used, through which the level of confidence and risk was determined; in addition, the findings were detailed and informed in a timely manner through the Audit Report. The respective conclusions and recommendations for the purpose of corrective actions tothe weaknesses found in the evaluation of internal control and critical areas identified during the course of the examination; all in order to comply with the objectives of the Cooperative and allow timely decisión- making.