Examen especial de auditoría al rubro captaciones de la cooperativa de Ahorro y Crédito Ciudad de Zamora Ltda., de la provincia de Zamora Chinchipe, para el año 2015

Abstract

The present investigative work focuses on the application of a Special Audit Examination to the caption of the savings and credit cooperative Ciudad de Zamora Ltda., With the main objective of conducting an evaluation aimed at discovering, disseminating and attesting to the movement of the collection of money in 2015, for which the audit procedures were carried out, detecting three findings: Lack of specific manual on prevention of money laundering; duplication in the functions of employees and adequate control procedures are not executed, the special examination applied is a professional and independent examination that evaluates the entity to reduce the risk of errors, irregularities and illegal acts of the entity. A descriptive investigation was carried out, using the deductive and analytical method, in addition techniques such as observation, interview, survey and questionnaire were used, the final results allow the Cooperative to know the reasonableness in its financial statements, as well as for the suggestions issued are considered as a contribution of institutional improvement.