Examen especial a los ingresos y gastos de la Cooperativa de Ahorro y Crédito de la Pequeña Empresa de Pastaza, periodo 1º de enero al 31 de diciembre del 2010

Abstract

The Pastaza Cooperative of Saving and Credit small Company Ltd, CACPE Pastaza, it´s a financial company with private and autonomous law, whose primary objective is the financial intermediation, it means, the general public economic resources training. In this case, the Cooperative has the resources to carry out their financial activities, mainly through deposits of the member´s savings and placing there resources in credits, which generates interest and transform them income by the turn of the institutional operation, so they are used to finance the expenses proper of the operational activity. An audit exam can know the reality of how the institutional resources have bee managing, and through it recommend and suggest changes that lead to us correct mistakes founded in the processes verification to get corporate objectives and the planned goals. The proposed research topic has been based on make an exam to the income and expenses of The Pastaza Cooperative of Savings and Credit small Company Ltda. (CACPE Pastaza), in order to verify the efficiency, effectiveness, economy and the use of these resources, according the results recommend alternatives for efficiently administered. With this purpose, we´ll apply methods and techniques through the Special Review Program to the items of income and expense, it let us to establish and determine the weaknesses and recommend actions to correct them.