Auditoria de gestion al area financiera de la cooperativa de ahorro y crédito Coca Ltda, ubicada en Puerto Francisco de Orellana, provincia de Orellana, Periodo correspondiente 2015.
The present investigation was carried out based on the Graduation Norms established by the National University of Loja, and prior to obtaining the degree of Engineering in Accounting and Auditing. The implementation of the Ecuadorian Audit Standards and the Generally Accepted Auditing Standards was...
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| Format: | bachelorThesis |
| Język: | spa |
| Wydane: |
2018
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| Hasła przedmiotowe: | |
| Dostęp online: | http://dspace.unl.edu.ec/jspui/handle/123456789/20325 |
| Etykiety: |
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Dodaj etykietę | Streszczenie: | The present investigation was carried out based on the Graduation Norms established by the National University of Loja, and prior to obtaining the degree of Engineering in Accounting and Auditing. The implementation of the Ecuadorian Audit Standards and the Generally Accepted Auditing Standards was implemented, as they established the appropriate regulations for this type of evaluation, which through the development of each of the phases of the examination allowed information relevant on the aspects necessary to arrive at the weaknesses in the processes executed during the period 2015. The execution of the Management Audit allowed to know the actual level of efficiency of the entity, as well as to demonstrate the implementation of appropriate policies for the correct use of resources, it was possible to establish measures to achieve a good control of its management and to identify clearly those situations that constitute a risk and what could be an opportunity to achieve higher levels of savings and profitability, allowing an orderly growth that guarantees the long-term sustainability of the Cooperative, in order to achieve an efficient administration. Completed the evaluation to the processes was presented the corresponding audit report that was prepared in consideration of the findings found for which the due conclusions and recommendations were issued based on a professional and independent criterion by the audit team. Finally, the management audit report was prepared and presented, with a series of comments, conclusions and recommendations, which will help the entity to meet its objectives and institutional goals in an efficient and effective manner; which was socialized and put to the consideration of the maximum authority of the Cooperative. |
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