Auditoría integral a la Cooperativa de Transportes de pasajeros en taxis “Señor del Buen Suceso” del cantón Riobamba, provincia de Chimborazo, período 2015

Abstract

This research is carried out because the present Integral Audit to the Cooperative of passenger transport in taxis “Señor del Buen Suceso” of the Riobamba city, Chimborazo province, 2015, has the purpose of evaluating the administrative, financial and compliance management of the activities carried out to improve the management of the entity with the correct and timely decision making. Internal Control questionnaires were conducted by applying the updated method COSO III (Committee of Sponsoring Organizations of the Treadway Commission) for the evaluation of the efficiency and effectiveness of the operations, allowing to identify the level of confidence and risk in each one of the components that are part of departments of the entity. In addition, it was developed and applied management indicators in order to measure compliance with the following findings: Absence of a manual of functions in the financial area, lack of a code of ethics, lack of training for partners, lack of indicators to evaluate performance, does not have a system of internal control and low level of diffusion in advertising media. It is recommended that the administration apply the recommendations issued in the audit carried out, in order to reduce the deficiences found in each of the areas which allows the improvement of administrative and financial processes, and faithful compliance with the laws.