Auditoría financiera a la Cooperativa de Ahorro y Crédito Mushuc Runa de la ciudad de Riobamba, provincia de Chimborazo, para el período 2013

Abstract

This research paper called Financial Auditing the Mushuc Runa Credit union Riobamba, Chimborazo province, 2013 period, determined the reasonableness of the financial statements and to contribute to improving procedures for proper decision-making and achieve efficiency in financial operation. Inductive and deductive method for the analysis of the information was considered, using the phases of the audit, techniques, programs, questionnaires to assess financial information, analyzing the Balance Sheet, Statement of Income, warrants and conducting analytical summary determining their finding with evidence, prepare the report and opinion under auditing standards. Identifying shortcomings in the accounting process, you do not have an accounting manual or policies governing economic and financial activities, it does not comply with internal and external regulations this loss of resources also generates no provision for loans given set by default by the partner, this is the effect of the poor delivery of credit, not all documentation which precludes their subsequent recovery is received. There are goods that are not physically and depreciation are considered. The financial statements were prepared under international accounting standards. The reasonableness of the financial statements are ruled by issuing recommendations to be observed by the authorities to improve procedures and conduct audits on an annual basis, the staff should be permanenthy trained.