Auditoría del rubro cartera de vivienda de una institución financiera ubicada en la ciudad de Guayaquil por el período terminado el 31 de diciembre del 2008

Abstract

At the moment, in the economic field, it is obvious the necessity of information on the destination, use and administration of funds of property of third. At internal level the administrators need to have credibility information for taking of decisions. At external level many are the entities interested in possessing economic-financial information with diverse purposes, we can mention suppliers, creditors, the potential investors, etc. The financial audit is the exam of the financial state of a company carried out by qualified and independent personnel, in accordance with accounting norms, with the purpose of giving an opinion of the financial states. In our investigation we apply Financial Audit to the Wallet of Housing of a Financial Society, the same one that is regulated by the Superintendence of Banks and Sures. In this we analyze the bills of interest, with this the audit was planned and executed and the respective work papers were elaborated. It’s necessary to emphasize that we need to read the General Law of Financial Institutions in order to guide us.