Auditoría financiera en la Cooperativa de Transporte Urbano y Estación de Servicios “24 De Mayo” de la ciudad de Loja, en el período 2012

The present study titled “AUDITORÍA FINANCIERA EN LA COOPERATIVA DE TRANSPORTE URBANO Y ESTACIÓN DE SERVICIOS “24 DE MAYO” DE LA CIUDAD DE LOJA, EN EL PERÍODO 2012”. I was approached taking into account the importance of the financial audit within cooperatives. The main objective for the development of this research was to conduct a financial audit whose purpose was to analyze the presented at the end of fiscal year 2012 financial statements, as well as allow for the issuance of an audit report containing findings and recommendations to the administrative decisions for the progress of the cooperative. To carry out the audit began with the Planning Labour , which constitutes the first phase in the Preliminary Planning was conducted to provide a comprehensive approach to the cooperative activities and possible deficiencies occur, the Specific Planning presented a specific approach of the components to be examined and the development of audit programs , the second phase presents the Execution of Work , with the implementation of programs and questionnaires were used for the evaluation of the internal control system are the same as supported in the development of narrative bonds, then the analytical and summary schedules are developed that allowed them to study in depth the components examined , culminating with this being the third phase Communicating Results are available to the administrative cooperative the final audit report . At the end of the audit work became evident that the cooperative does not have a mission and vision established for the knowledge of people both internally and externally, in addition it was determined that the internal control system implemented has several shortcomings such as the multiple use of bank accounts , plus the review of bank reconciliations are not performed by a different person to whom , besides the lack of pictures of aging of accounts takes payable to partners , which is why it gets to the consideration of administrative findings and recommendations to be considered for the improvement of these observations.

• Yazar: Ruiz Sarango, Jessica Maricela (author)
• Diğer Yazarlar: Torres Azuero, María Auxiliadora (author)
• Materyal Türü: bachelorThesis
• Dil: spa
• Baskı/Yayın Bilgisi: 2016
• Konular: AUDITORÍA FINANCIERA; CONTABILIDAD Y AUDITORIA; COOPERATIVA DE TRANSPORTE; LOJA
• Online Erişim: http://dspace.unl.edu.ec/jspui/handle/123456789/12767