Auditoría de gestión a la Cooperativa de Transporte Santa Martha ubicada en la provincia del Guayas cantón El Triunfo, periodo 2014

Abstract

The management audit to the Transport Cooperative Santa Martha in the province of Guayas Canton El Triunfo, determines the effectiveness, efficacy and economy in the use of the institutional resources. For the development of the Management Audit, internal control questionnaires, flow charts and the corresponding management indicators were used. The respective audit phases were applied, through which related findings were obtained and a little dissemination of institutional philosophy and ethical values, lack of a strategic administrative and human resources plan, there is not an organizational system to guide the cooperative to a correct supervision of the activities, and finally indicators to measure the administrative management are not used. Therefore it is recommended to implement the suggestions expressed in the final audit report improving the service provided by the cooperative to the population and thus meeting their mobility needs.