Auditoría financiera y su incidencia en la rentabilidad de la Cooperativa de Ahorro y Crédito “Kullki Wasi” Ltda., Agencia Guaranda, correspondiente al año 2022
In the present research work, a financial audit was developed applied to the "Kullki Wasi" Ltda. Savings and Credit Cooperative, Guaranda agency, corresponding to the year 2022., which had the objective of carrying out a financial audit to measure the incidence of the cost effectiveness. T...
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| Format: | bachelorThesis |
| Idioma: | spa |
| Publicat: |
2023
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| Accés en línia: | https://dspace.ueb.edu.ec/handle/123456789/5660 |
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Afegir etiqueta | Sumari: | In the present research work, a financial audit was developed applied to the "Kullki Wasi" Ltda. Savings and Credit Cooperative, Guaranda agency, corresponding to the year 2022., which had the objective of carrying out a financial audit to measure the incidence of the cost effectiveness. To carry out the research work, the following methodology was applied, such as descriptive, field and documentary research, having a qualitative and quantitative research approach, applying the inductive, deductive and historical method, using the research technique such as the survey. , the evaluation of Internal Control applying the COSO I model and audit techniques such as: the observation and verification of events and data, which allow the identification of the institution's weaknesses, for subsequent analysis, determining the findings sheet. Within which I determine that the institution in the credit department due to the congestion of the transfer bank accounts in the Guaranda agency, the payment of the fee to the account of the advisor occurs, however this event is not communicated to accounting at moment, generating interest in arrears, in turn there is no complete record in the payment of salaries, generating problems for the effective development of the audit and finally the collection of duplicate fines was generated due to the lack of a standard document of record. In conclusion, in the institution there is a lack of training on institutional regulations, the manual of functions, the dress code, etc., the same that must be fully assimilated by each collaborator of the institution. Keywords: Financial audit, cost effectiveness, cooperativism. |
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