Auditoría integral a la Cooperativa de Ahorro y Crédito Lupaxi Central Ltda., cantón Colta, provincia de Chimborazo, periodo 2015

Abstract

The integral Audit to the Cooperative of Saving and Credit “Lupaxi Central” Ltd, from Colta Canton, Province of Chimborazo,2015, was carried out in order to verify the financial states reasonability, the administrative management and the fulfillment of current regulations for the appropriate decisions making. The own institution information was used obtained through the cooperative personnel, questionnaires of internal control were applied with COSO I method, for establishing the risk and trust level into the entity, besides interviews and surveys were applied to the cooperative staff and manager. Some weaknesses were identified like, the financial area has not established internal control strategies for the reasonable safety of financial states, there is a non-compliance of applicable regulations to the entity, and there is not an appropriate resources management. To finish the Integral Audit to the Cooperative, a report was issued about the reasonability of financial states, the efficiency, and effectiveness of operations and the fulfillment of the legal current regulation.IT is recommended to the executives to reinforce and keep an Internal Control System in order to guarantee that the administrative and financial management was developed an effective way.