Auditoría administrativa de la Cooperativa de Transportes Riobamba, de la ciudad de Riobamba, provincia de Chimborazo, en el periodo enero a diciembre del año 2014

Abstract

In Ecuador transport cooperatives are an indispensable part in the development of the country, which must be properly structured and its objectives, goals and well-defined functions in this way contribute to the socio-economic development of the country. Transport unions within the province of Chimborazo are of utmost importance as its rationale the shuttle of people and parcels to different destinations; transport cooperative in Riobamba located in the city of Riobamba is observed that there are some weaknesses in administrative. Finding what the problems have implemented the interview technique, using the same questionnaire instrument were applied to employees of administrative department of cooperative. To effectively solve these problems and solvent has agreed to conduct a management audit of the Administrative Department of Transportation Cooperative Riobamba. To meet this objective should develop a schedule of activities; after obtaining the official authorization by the manager of the company will proceed to the previous visit to the initial recognition of the status of the company, employment status of it, and thus proceed with the application for documents to be evaluated in the Audit process. At the same time, you must wait for the response from the company, after obtaining the documents will proceed to calculate the confidence level for the same set the type of tests to be applied (substantive, compliance, both) depending on the level risk/trust obtained. To find that the company has the drawbacks mentioned above, proceed to make the necessary findings with their recommendations to solve them and finally the final report will be made within the company with which the conclusions and recommendations of our research will be developed.