Auditoría Financiera a la Cooperativa de Transporte Interprovincial Poza Honda, durante el período comprendido entre el 01 de enero y el 31 de diciembre de 2015

Abstract

The present titration work was carried out under the modality of case analysis, and whose theme was "Financial Audit to the Cooperativa de Transporte Interprovincial Poza Honda, during the period between January 1 and December 31, 2015" The purpose of this control action was to identify the cooperative's compliance with the various rules and laws of the Superintendence of Popular and Solidarity Economy to which they are attached. It should be noted that despite maintaining this range of legal provisions, non-compliance with procedures is notorious and was further clarified in the financial audit process. In order to achieve this purpose, it was necessary to frequently assist the cooperative in order to know the different areas, managers, procedures and thus carry out the internal control evaluation. Finally, it was learned that the accounting treatment given to each account is not adequate, in addition to the fact that the general accounting standards are not fulfilled, which gives rise to disagreements and misinterpretations. In addition to this, there are procedures that are carried out but there is no documentation to support it, which does not guarantee its execution. At the end of this control action, a report was made containing the findings found with their respective conclusions and recommendations that would otherwise contribute to the entity to improve its accounting and financial procedures