Auditoría integral a la cooperativa de ahorro y crédito “Sumac Llacta” Ltda., Riobamba, Chimborazo, período 2021

Abstract

The Savings and Credit Cooperative "Sumac Llacta" Ltd. does not have credit advisors who apply the credit manual properly. There is also no internal control to ensure the reliability of financial statements, and the collection processes are not being followed. Therefore, this research aimed to conduct a Comprehensive Audit of the Savings and Credit Cooperative "Sumac Llacta" Ltd., located in Riobamba, Chimborazo, period 2021. The audit was conducted using the phases of an audit in order to issue a final report that will enable improvements in the financial area, management, internal control, and compliance with legal regulations. The methodology used was a mixed approach (quantitative and qualitative). The research scope was exploratory, descriptive, and bibliographic. An experimental non-experimental design was used with a cross-sectional type of study, and the research was explanatory, documentary, and field-oriented to gather information using methods, techniques, and instruments, including interviews with the COAC's general manager and surveys applied to its employees. Through the applied methodology, it was determined that a comprehensive audit is indeed necessary for the Savings and Credit Cooperative "Sumac Llacta" Ltd. as it will improve the processes in the financial area, management, internal control, and compliance with legal regulations. The information obtained from bibliographic sources provided theoretical support for the research, enabling a detailed understanding of comprehensive auditing. Additionally, the COAC has a 73% portfolio incomings rate, indicating effective and efficient collection management, and a 70% compliance rate