: Examen de Auditoría Integral al proceso depósitos a plazo de la Cooperativa de Ahorro y Crédito “27 de Abril” – matriz Loja, correspondiente al período 01 de enero al 31 de diciembre del año 2013

Abstract

The current work focuses on the realization of a comprehensive audit examination to the process Forward Deposits of the “Cooperativa de Ahorro y Crédito 27 de Abril”, it is oriented to the institution has an assurance report on a comprehensive approach to analysis, evaluation and improvement of organizational management. It is structured into five chapters and includes the topics of financial audit, internal control, compliance and management, which is reflected in the working papers for determining the accuracy, completeness and correct valuation of submitted balances, validation of requirements compliance, application of the existing legislation and objectives compliance. The main contribution of this work is reflected on the determination of opportunities for improvement in each one of the performed audits, the same that were communicated to the responsible personnel of the Cooperative, by issuing comments and recommendations, that will serve for the decisions making, contribution to the improving of the activities in the process of forward deposits.