Examen especial a la cuenta de cartera de crédito de la cooperativa de ahorro y crédito “sol de los andes” de la ciudad de riobamba, período 2016.
The present investigative work on the application of a Special Exam to the credit portfolio of the Cooperativa de Ahorro y Credito "Sol de los Andes" Ltda. Of the city of Riobamba for the 2016 period, contains the following structure: the Reference Framework; It consists of the problem sta...
محفوظ في:
| المؤلف الرئيسي: | |
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| التنسيق: | bachelorThesis |
| اللغة: | spa |
| منشور في: |
2018
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| الموضوعات: | |
| الوصول للمادة أونلاين: | http://dspace.unach.edu.ec/handle/51000/4520 |
| الوسوم: |
إضافة وسم
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إضافة وسم | الملخص: | The present investigative work on the application of a Special Exam to the credit portfolio of the Cooperativa de Ahorro y Credito "Sol de los Andes" Ltda. Of the city of Riobamba for the 2016 period, contains the following structure: the Reference Framework; It consists of the problem statement, the objectives, the justification and importance of the investigation, evidencing here the problem by which the investigation arises. Regarding the state of art related to the theme or theoretical framework consists of basic background of the savings and credit cooperative Sol de los Andes Ltda., Theoretical fundamentals where the concepts on audit, internal control and special examination is defined. The Methodology details the processing of the special examination which is composed of three phases: In the first one, which is the Audit Planning: it is where relevant aspects of the Cooperative are detailed, In the second that is the Execution of the audit, it is develops the detailed procedures in the Audit programs, the respective internal control questionnaire is carried out where the significant findings are determined, the same ones that are supported with their respective work papers and the third that is the Communication and discussion of Results: It consists of the final audit report, which contains comments on the deviations detected, duly substantiated in work papers, where competent and relevant evidence is shown. Finally we proceed to the presentation of the Conclusions and Recommendations, addressed to officials of the Savings and Credit Cooperative "Sol de los Andes" Ltda. To contribute to the taking of opportune decisions. |
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