Auditoría financiera en la Cooperativa de Transporte en taxis y camionetas Mariscal N°3 ubicada en la ciudad de Puyo, provincia de Pastaza, periodo 2014

Abstract

The following research paper proposes the creation of a financial audit to the accounting department of the Cooperative Transport Taxis and pickup trucks Mariscal N°3 period 2014 to achieve administrative efficiency, this research analyzed the efficiency and effectiveness of the activities carried out in the financial department as well as the degree of fulfillment of the objectives, policies, goals, values, mission, vision. Through the institutional administrative nature diagnosis was established the legal based objectives, statutes, functional organizational structure. The analysis procedures and review of supporting documents for administrative management – financial not possible to evaluate the internal control system applied in the financial department of the Cooperative Transport Mariscal, and finally the final report was issued with recommendations. The conclusions and recommendations set after examining the complete financial audit at the named Cooperative possible to detect weaknesses as in the accounting department, the absence of clear guidance, the documentation to be managed among investors is delayed, it is very important to detect weaknesses and correct errors so that financial information should become a tool for effective decision and reliable decisions.