Auditoría integral a la Cooperativa de Ahorro y Crédito Empresa Eléctrica Riobamba, período 2015

Abstract

The Integral Audit to the Cooperative of Savings and Credit Empresa Eléctrica Riobamba, period 2015, in order to evaluate the administrative, financial management and adherence to the current legal regulations. It was developed through the application of COSO III in order to evaluate the Internal Control system, determining the level of confidence and risk. The Financial Audit was conducted in order to determine the reasonableness of the balances of the Financial Statements; Management Audit in order to measure the degree of efficiency and effectiveness with which the available resources are used; And evaluated compliance with laws and current legal regulations. As a result of the investigation, an audit report was issued in which it is concluded: the controls established by the cooperative are not sufficient to guarantee the proper functioning; The Financial Statements present their balances reasonably; In terms of management, a strategic plan and management indicators are needed. As a recommendation it is essential to define a structural and functional organic, a training plan; A strategic plan; Implement management indicators to measure the efficiency and effectiveness of operations.