Auditoría de gestión a la Cooperativa de Transporte Ecuador Ejecutivo, de la ciudad de Riobamba, provincia de Chimborazo, período 2014 - 2015

Abstract

The aim of this research is a management audit to the Ecuador Executive Transport Cooperative, of the city of Riobamba, province of Chimborazo, period 2014-2015. With The purpose of determining compliance with current legal regulations issued by: the Superintendence of Popular Economy and Solidarity, National Transit Agency, Social Development Ministry we used Internal Control Information COSO I, Management Indicators assessing the degree of efficiency, effectiveness and quality of government, and economy in the operations of its corporate purpose, to give the following findings. Does not have the policies issued for the period 2014-2015, does not submit monthly reports by the manager, does not update the contribution certificates. It is recommended the manager convenes a session of general assembly of members to resolver on the cooperative. Carry out an analysis of jobs and define which should be subject of security.