Auditoría financiera a la Cooperativa de Ahorro y Crédito Riobamba Ltda., agencia matriz, en el cantón Riobamba, provincia de Chimborazo, periodo 2015

Abstract

The aim of the present research study was to conduct a Financial Audit of the Cooperativa de Ahorro y Crédito Riobamba ( Savings and Credit Cooperative), a parent agency in the Riobamba canton, Chimborazo province, for the year 2015. The objective of the audit was to determine the reasonableness and veracity of the accounting and financial information, for the implementation of appropriate decision-making. In order to collect data, surveys were applied to the accounting department, the financial statements were analyzed, internal control questionnaires were implemented using the COSO II method and financial indexes were carried out. The following findings were determined: there was a missing cashier, a check was canceled and nevertheless was considered within the checks in circulation, monthly reports of accounts receivable for aging balances were not prepared, donations were not counted, periodic confirmations of balances with creditor partners were not made, collection expectations were not met. In order to improve the financial and administrative management of the Cooperative, the respective conclusions and recommendations, as detailed in the final audit report, were presented to the agency.