Auditoría financiera a la Cooperativa de Ahorro y Crédito Mushuk Yuyay Chimborazo Ltda., del cantón Riobamba, provincia de Chimborazo, períodos 2019 – 2020

Abstract

The main objective of this study was to determine the reasonableness and veracity of the financial statements and the insolvencies in the Mushuk Yuyay Chimborazo Ltda. Savings Credit Cooperative, period 2019 - 2020, in the city of Riobamba, Province of Chimborazo, through a Financial Audit of the institution. This study obeys a mixed research approach, qualitative and quantitative, with an exploratory and descriptive level, of a non-experimental type. The modality of this study was field, documentary, and applied, following the deductive, inductive, and analytical methods. In addition, the survey and the interview were techniques used whose instruments were the questionnaire and interview guide to collect important information about the financial institution's management. Once the audit was carried out, the main findings reported an outdated credit and collections manual, failure to collect within the period established by the cooperative, non-existence of proformas to incur expenses, in addition to the lack of classification according to payment capacity, and 100% collection of credits is not met either. To sum up, the respective conclusions and recommendations detailed in the final audit report will help improve the cooperative's financial statements management.