Examen especial a la cuenta bancos de la cooperativa de ahorro y crédito “Sumak Samy” Ltda., de la ciudad de Ambato, provincia de Tungurahua, período enero a junio del 2012.

With the implementation of this thesis entitled "Special Examination of Bank Account for Saving and Credit Cooperative" Sumak Samy "Ltda, the City of Ambato, Tungurahua Province, period January to June 2012.; was carried into effect as a graduate of the School of Accounting and Auditing for compliance with the laws emanating University for the Graduate degree in Accounting and Auditing CPA at the National University of Loja, its development is contemplated under the legal rules of the Internal Control Standards, Organic Law of the People and Solidarity Economy and Financial Sector Popular and Solidarity, Financial Reporting Standards and Generally Accepted Auditing Standards. Its development allowed to fulfill the objectives, to review the internal control system of the Bank Account and the development of the special review process, based on the procedures of the three phases of audit. With the results obtained in carrying out the special examination findings and recommendations to the highest authorities of the Bank, as the lack of an internal control system, issued the Cooperative does not have a manual or regulation of internal control where specified clearly the procedure to be followed for the proper management of financial movement from banks and other financial institutions, and it was verified that the staff responsible for the debits and credits of the Cooperative is not properly giving caucionados breach of the regulations. With the completion of special consideration was given to the authorities of the Financial Institution reliability in financial reporting to the counter and the staff responsible for the administration of property, rights and obligations issued, so it is recommended that a special test is performed periodically to prevent the accounting, financial, economic and administrative errors that prevent the development and growth of the Company, in addition to the proposed solutions allow managers to make timely decision.

• Hlavní autor: Guapisaca Espín, Klever Amable (author)
• Médium: bachelorThesis
• Jazyk: spa
• Vydáno: 2014
• On-line přístup: http://dspace.unl.edu.ec/jspui/handle/123456789/16167