Examen especial a las cuentas por cobrar de la Cooperativa de Transportes Sur Oriente de la ciudad de Loja, periodo 2022

This Curricular Integration Work called “Special examination of the accounts receivable of the Sur Oriente Transport Cooperative of the city of Loja, period 2022”. It was aimed at meeting the stated objectives that refer to; evaluate the internal control implemented in accounts receivable in determining compliance with the balances presented by the Cooperativa de Transportes Sur Oriente; determine the reasonableness of the balances present in the accounts receivable component of the Cooperativa de Transportes Sur Oriente; prepare a special examination report that serves to make the correct decisions of the Sur Oriente Transport Cooperative. To carry out the special examination, a prior visit was made to the offices of the Cooperativa de Transportes Sur Oriente, with the purpose of obtaining timely information that would allow a clearer vision of the cooperative to be shown. Subsequently, the work was developed in three phases. In the first planning stage, the preliminary and specific planning memorandum was prepared, where everything is known about the cooperative and how its activities are being carried out, in addition to collecting both qualitative and quantitative information; In the second execution phase, the audit program was developed and executed, where an internal control questionnaire was applied and work papers were designed to help determine the reasonableness of the balances presented in the financial statements; and in the third phase, communication of results, the special examination report was written detailing the findings with their respective comments, conclusions and recommendations. As the main finding found, it is determined that the Cooperativa de Transportes Sur Oriente does not have internal control policies for what are accounts receivable, which causes the different weaknesses found in this account, so it is suggested to develop control policies. for the benefit of the cooperative to minimize risks and achieve the proposed objectives.

• Hovedforfatter: Calvas Márquez, Jonathan Stalin (author)
• Format: bachelorThesis
• Sprog: spa
• Udgivet: 2024
• Fag: CONTABILIDAD Y AUDITORIA; COOPERATIVAS; AUDITORIA; LOJA
• Online adgang: https://dspace.unl.edu.ec/jspui/handle/123456789/30107