Auditoría de cumplimiento a la Cooperativa de Transportes Flota Pelileo del cantón Pelileo, provincia de Tungurahua, periodo 2014

Abstract

This research work is an Audit to fulfilment of the Transportation Company Flota Pelileo, in the city of Pelileo, in the province of Tungurahua. This is a total exam of the business which aims to inspect and verify the tax, countable, working, legal, and management fulfillment level, as well as to precise development level and give opportunities to better, innovate, and get advantage of competitive and sustainable in its area. Assessment started recognizing the business process which was assessed by the means of some audit forms in order to determine the risk, after this, the process continues with the review and inspection of countable, working, and tax information and management control through fulfillment test based on the sample calculated above. After tests, findings, repercussions, and tax, financial, management, and countable effects during audit based on tax, countable and working norms and law. So, a proposal can be done in order to better and optimize resources of the company. After results obtained, some suggestion were given to the manager according to the fulfillment audit final inform. Applying recommendations will allow creating a better working environment for manager and staff considering an appropriate legal process including resolutions given by control units due to its main target is satisfy the customer, so the company will be place as a referent of commercial activities. Then, all recommendations should be adopted by management immediately.