Examen de Auditoría Integral al Componente Depósito a Plazo Fijo de la Institución Financiera Banco para la Asistencia comunitaria FINCA SA provincia Manabí, cantón Portoviejo año 2013

Abstract

The proposed research development has as title "Exam of integral audit to the component fixed-term deposit from the financial institution bank for the comunitary assistance (Banco para la Asistencia Comunitaria) FINCA S.A. Province of Manabí canton of Portoviejo year 2013" for which an assessment was done in different areas, financial, internal control, compliance and to the component fixed term deposit. By this assessment has been demonstrated that the balances related to the component fixed term deposit are properly registrated the same cash out that the institution has, legal provisions suitable to the handling of the deposits of the saver are applied appropriately, in the meantime the empresarial management regarding to the component assessed present irregularities with respect to the renewals, for which is recommended to follow the opinions issued referent to the findings so in that way the corrective actions can be taken with the purpose of improving the quality index of the administrative management of the audited component.