El control interno en el proceso contable y la razonabilidad de los estados financieros de la Cooperativa de Transporte Estudiantil Furgo Ambato en el año 2015

Abstract

This research project's main objective is to study the consequences of inadequate internal control of the accounting process, in order that the financial statements are fairly presented in the Student Transportation Cooperative Furgo Ambato.To support research are considered different theories and research related to the subject matter, the type of project research is documentary-bibliographical and field type. To collect this information the survey is applied with its instrument is the questionnaire, with which extremely important results where it is determined that the cooperative does not have adequate policies and internal control procedures in the accounting process were found, generating a presentation of unreliable and clear financial statements. Finally, a number of conclusions and recommendations with which it is intended to guide the Administration of the Cooperative Furgo Ambato to restructure policies and internal control procedures in the accounting process, assist the continuous improvement so that it has detailed one reasonableness in their timely and accurate financial statements.