Auditoría de gestión a la Cooperativa de Transporte Patria, de la ciudad Riobamba, provincia de Chimborazo, período 2013-2014

Abstract

The purpose of the current research is the implementation of a Management Audit for “Patria Transport Company” from Riobamba, Chimborazo Province, during the period 2013-2014 in order to know the financial and administrative situation of the Company, since the results obtained will contribute to its development, once the field trip research was carried out the variables of the research were determined to promote the efficiency and effectiveness, as well as the evaluation of processes and operations through COSO I-based internal control questionnaires which start with a detailed diagnose of the strategic plan of the company. Then the report of different findings showing that the company does, not have a detailed register of assets which evidences the assets code, its location, acquisition date, acquisition price, depreciation percentage was done, therefore it is not possible to determine the account reasonability regarding to depreciation expenses and accumulated depreciation. So it is recommended for both, manager and employees to establish policies and rules which allow improving the expenses account regarding to assets, keeping an adequate improving the expenses account regarding to assets, keeping an adequate process with the best conditions and quality, in this way it is recommended to adopt the recommendations as fast as possible by the Manager.