Auditoría de cumplimento a la Cooperativa de Transporte y Turismo Baños de la provincia de Tungurahua período 2014

Abstract

The current research is based on an accomplishment Audit for Transporte y Turismo Baños Cooperative main office located in Baños city Tungurahua Province during 2014 to evaluate the level of accomplishment in the activities of the company based on current legal rules by the Superintendencia de Economía Popular y Solidaria, in this way, it will be possible to evaluate the efficiency and effectiveness of the company. For this an analysis and study of the processes is carried out as we ll as the activities of the functional areas of the company emphasizing the internal control. This audit is made up of four stages; the first had to do with the previous knowledge, then different programs of each stage were established as well as the area to be evaluated, internal control interviews were also applied, the last stage had to do with the communication of results through an Audit Final Report which contained the finding and weaknesses of the Audit. The final report evidenced the lack of accomplishment and disregard of the General Assembly, vigilance and administration council. In addition, some differences in the financial analysis. It is recommended to improve the internal control and regulations fulfillment through an opportune advice or personnel training processes, as well as monitoring the accomplishment of the recommendations given in the Audit exam.