Auditoría de gestión a la Cooperativa de Servicios de Taxis Río Napo, cantón Francisco de Orellana, provincia de Orellana. Periodo 2015

Abstract

This research is a management Audit Services of Taxis Cooperative, River Napo, Francisco de Orellana Canton, Orellana Province, 2015 period. It aims to measure the effectiveness, efficiency and economy of the institution. The work was developed base don internal control questionnaires with the COSO I method, management indicators and analysis of critical áreas. They are making public the report the following findings: the cooperative has not defined the strategic planning, misión and institutional visión, no fully comply with the mínimum requirements to be members of the cooperative. Also , it does not issue sales invoices so it violates the service delivery process. It is recommended to define and enforce strategic planning, structure, misión and institutional visión. In addition to maintain the appropriate file to compliance with the mínimum requirements to be part of cooperative society and implement corrective actions, while improving quality service and corporate image.