Examen Especial a las Cuentas del Activo de la Cooperativa de Ahorro y Crédito Futuro Lamanense, ubicado en el cantón La Maná período 2018.
The Credit Union FUTURO LAMANENSE is an entity that offers credit products. It has four branch offices distributed in Cotopaxi and Los Rios provinces. For the study in particular was considered the principal office, located in La Maná city, 19 de Mayo Avenue and Eugenio Espejo, where it is evident s...
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| Format: | bachelorThesis |
| Language: | spa |
| Published: |
2020
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| Online Access: | http://repositorio.utc.edu.ec/handle/27000/4892 |
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Add Tag | Summary: | The Credit Union FUTURO LAMANENSE is an entity that offers credit products. It has four branch offices distributed in Cotopaxi and Los Rios provinces. For the study in particular was considered the principal office, located in La Maná city, 19 de Mayo Avenue and Eugenio Espejo, where it is evident some differences in the administration and the accounting records in the balance sheet, the objective was to apply an especial exam to the asset accounts on the Credit Union FUTURO LAMANENSE period 2018, for determining the reasonableness of the balances reflected in the accounts of the balance sheet, which help to a correct decision making by the board of directors (Administration council) vigilance council, and the management board. The exploratory, descriptive, and explanatory methods were applied, that allowed the problem formulation, detail the elements the object of study and the analysis of the causes of a problem and its consequences. According to the main results obtained it is evident that the cooperative has never realized an especial exam to the asset accounts, and the 100 % of the executives agreed in realizing an especial exam to the asset accounts. With the application of special exam and the results obtained, these will be the support of managements, employees and members of the cooperative; based on this investigation, it concludes that exist weaknesses of internal control in the cooperative for lack of an Internal Control Manual based in process. For the execution of special exam it was observed, collected, and analyzed all the documentation that sustains the balances of each one of the asset accounts. |
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