Examen de auditoría integral de la Agencia El Salto de la Cooperativa de Ahorro y Crédito El Sagrario Ltda. de la Provincia de Cotopaxi, Cantón Latacunga, al componente de Cartera de Crédito por vencer del año 2013

Abstract

The primary objective is to conduct a comprehensive audit examination of the Agency's Leap Cooperativa de Ahorro y Credito El Sagrario Ltda. In the province of Cotopaxi, Latacunga Canton, the component overcome Loan Portfolio 2013 The implementation of this work allows the examination, evaluation and drawing conclusions over financial reporting, internal control, compliance laws and regulations and the management carried out by area officials credit the Agency El Salto in the period 2013 for this Auditing Standards Generally accepted NAGA, NIIF`s, NEC will apply. Once the Integral Audit which is made by the Financial Auditing, Audit of Internal Control, Compliance Audit and Management Audit completed they will announce the results, these results may be used by management to evaluate efficiency and effectiveness of Agency El Salto and assess compliance with budgets and targets set for 2013.