Auditoría financiera a la cooperativa de ahorros y créditos de profesores, empleados y trabajadores de la Universidad Técnica de Manabí en el periodo 2018-2019

Abstract

The Financial Audit carried out at the Savings and Credit Cooperative of Professors, Employees and Workers of the Technical University of Manabí in the period 2018-2019, aims to assess the rationality of the financial statements, measure the level of confidence and risk through internal control processes, and analyze the degree of the financial indicators. The development of this audit was carried out with the audit phases: Preliminary and Specific Planning, Execution and Communication of Results. Internal control questionnaires confirmed compliance with policies, regulations, laws and legal provisions. The accounts that were examined according to the vertical and horizontal analysis were: Banks and Other Financial Institutions, Investments, Credit Portfolio, Public Obligations, Interest and Discounts Earned and Operating Expenses. The financial indicators made it possible to analyze the efficiency and effectiveness of the Cooperative's economic operations. The results of the audit demonstrate that the financial statements economic year 2018 and 2019 are presented with rationality. Finally, the corresponding conclusions and recommendations were established.