Examen de auditoría integral a la cartera de crédito fondo BEDE del Banco del Estado Regional 4 Loja correspondiente al período 1 de enero al 31 de diciembre de 2013

Abstract

The master's degree final work begins justifying the investigation, expected effects, general and specific objectives. Using was the conceptual framework of the comprehensive audit and assurance services. The scientific description and the main judgments were performed. It was necessary to perform an analysis of the financial entity: mission, vision, organizational chart (governing processes, basic processes or value aggregators and enabling processes). Must emphasize that the objective of learning more from the State Bank was accomplished, it ended by performing the comprehensive audit exploration to the BEDE loans group for the period of January 1st to December 31st of 2013. Subsequent to this was developed and implemented the comprehensive audit consummated the different phases and audit techniques, obtaining as a result the report of it with comments and recommendations. The feasibility hypothesis of performing the comprehensive audit test was proved and accepted. The overall conclusions and general recommendations of the research are established. Key words: assurance, financial audit, internal control, fulfillment, management, findings.