Examen de auditoría integral a la cartera de créditos para la microempresa de la Cooperativa de Ahorro y Crédito Integración Solidaria Ltda. Provincia de Cotopaxi, Cantón Salcedo. año 2013

Abstract

In this research work, Comprehensive Auditing exam, which is a process conducted to evaluate and obtain evidence concerning the four audits, financial, internal control, compliance and management develops. In the implementation phase of the comprehensive audit of the Cooperativa de Ahorro y Crédito “Integración Solidaria" in Salcedo 2013, the reasonableness of the items in the portfolio of loans for microenterprises presented in the financial statements was determined, the effectiveness of the internal control system implemented, the implementation of key legislation was verified and the degree of compliance with the administrative management report is evaluated in order of quality assurance of the information obtained, and finally through comprehensive audit, provide the General Assembly of Members conclusions and recommendations for appropriate decision-making both in administrative and financially lending operations of the entity.