Auditoría administrativa al Sindicato de Choferes Profesionales “Los Andes” del cantón Alausí, provincia de Chimborazo, período 2012

Abstract

The present investigation entitled "Administrative Audit to the Professional Drivers' Union" Los Andes "of the Canton Alausí, province of Chimborazo, period 2012.", Has the purpose of evaluating the effectiveness of the operations carried out in the organization in order to counteract deficiencies and irregularities Existing ones. For this purpose it was necessary to gather information from the main officials of the institution, applying the Internal Control evaluation with the COSO II method, Which allowed to establish as main weaknesses the absence of: a Strategic plan, function and procedure manuals, adequate information and communication systems; Findings that have not allowed the achievement Goals and objectives at the institutional level. The research method used was the inductive-deductive method; And, among the main techniques applied were interview, questionnaires and documentary analysis. The administrative audit concludes with the final report, which establishes a series of findings, complemented by the respective conclusions and recommendations; Between the latter: the elaboration of a strategic planning that allows to develop and to implement a systematic process of plans and objectives in the medium and long term; An adequate budget to plan the activities of a given period and to monitor the quantitative results; Manuals of functions and procedures; And policies that make it possible to formalize the different procedures in the Institution.