Examen especial a las Cuentas por Pagar Socios de la Cooperativa de Transportes Sur Oriente de la ciudad de Loja, periodo 2022

The Curricular Integration Work called Special Examination To Accounts Payable Members Of The South East Transport Cooperative Of The City Of Loja, Period 2022 has been developed in accordance with the Academic Regulations of the University and National of Loja, as a requirement to opt for the degree or title of Bachelor in Accounting and Auditing, and with the purpose of contributing to the decision-making of the South East Transport Cooperative. When developing the Special Examination in the "South East Transport Cooperative of the city of Loja, period 2022", it was agreed with the specific objectives, first, a visit was made to the Cooperative to collect and check the general information and the financial activities it carries out; and, the risk matrix and the Internal Control questionnaire were developed, which made it possible to evaluate and qualify the level of risk and confidence of the partners' accounts payable. With the Internal Control evaluation, the level of risk and confidence of the member accounts payable was evaluated and qualified, which are at a high level of confidence with the percentage of 81.81%, thus showing that the cooperative is following the provisions of Internal Control. Next, the work programs were elaborated, the working papers as narrative, summary, and analytical documents where the most important findings contained in their respective evidence are recorded and explained. Finally, a report of the Special Review was prepared in which the comments, conclusions and recommendations of the findings were made public. In the execution of the special examination, it was figured out as a result that in the Transport Cooperative “Sur Oriente". “Sur Oriente" there are some weaknesses related to the lack of policies and procedures: There are no documented policies and procedures for the management of member accounts payable and there is no risk prevention system in the management of member accounts payable. The deficiencies found must be corrected by the manager and collection management staff, implementing the action plan of recommendations suggested in the final report of this work to achieve the goals and aims proposed in the Transport Cooperative “Sur Oriente".

• Autor principal: Armijos Ramón, Michelle Alexandra (author)
• Format: bachelorThesis
• Idioma: spa
• Publicat: 2024
• Matèries: CONTABILIDAD Y AUDITORIA; EXAMEN ESPECIAL; TRASPORTE SUR ORIENTE; LOJA
• Accés en línia: https://dspace.unl.edu.ec/jspui/handle/123456789/30106