Auditoría de gestión al Sindicato de Choferes Profesionales Santa Lucia, cantón Salcedo, provincia de Cotopaxi período del 1 de enero al 31 de diciembre del 2014, para evaluar el manejo de los recursos

Abstract

The management audit applied to the Professional Drivers Union of Santa Lucia has the purpose of evaluating the internal control system; verifying if the current legal provisions are being complied with; evaluating the staff’s performance and knowing its failures; the application of management indicators that allow the authorities to make corrective decisions for optimal operation. It was developed based on Internal Control questionnaires applying the COSO I method. It was possible to establish failures regarding the application and observance of the norms, manuals, regulations and statutes. There is no diffusion of the code of ethics; the functions manual and the organizational chart are outdated limiting the development and an adequate delivery of services; deficiencies in staff selection; functions performed; training and performance evaluations and their contribution to the achievement of goals and objectives given that they lack the indicators to measure the degree of compliance. It is above all to recommended to structure an annual training plan for staff so that they know and master the internal and external regulations through the evaluation of the internal control, verifying the efficient, competent and cost-effective management of resources and above all to safeguard the administrative as well as financial information; to update the structure of the organizational chart and the functions manual in order to avoid the duplication of functions and the loss of resources; to produce indicators to measure the management of activities; objectives and targets for the application of corrective measures should they be necessary.