Auditoría de gestión a la Cooperativa de Transportes Interprovincial de Pasajeros Transportes Unidos, de la ciudad de Riobamba, provincia de Chimborazo, período 2017

Abstract

The main objective of this research project is to carry out a management audit within the interprovincial Transportation Cooperative called United Passengers Transport, located in Riobamba city, Chimborazo province, 2017 period; taking into account the improvement of the administrative and operative processes under efficiency, effectiveness, economy, ethics and ecology parameters. For the auditing process development, a preliminary visit was made to know the procedures and the institution working atmosphere, the relevant and necessary information was requested, as well as the internal control processes were evaluated by conducting questionnaires to assess the risk and confidence through the COSO III method. Techniques such as observation, interviews with the manager and officials were used, as well as surveys to the cooperative's staff. Among the most significant findings were: Lack of training and periodic evaluations to the personnel, lack of a functions and processes manual for the administration and staff recruitment, a budget related to the institution is not done properly through which the organization expenses should be executed in a controlled and efficient manner, adequate information systems and invoicing software are not used for the cooperative's operations. For the aforementioned reasons, several recommendations have been made to take preventive and corrective measures to improve confidence level and reduce the level of risk; as well as to enhance the institution processes and make sure the stated institutional objectives are pursued.