Auditoría de gestión a la Cooperativa de Transportes Macuchi, de la ciudad Mana, provincia de Cotopaxi, periodo 2014

Abstract

Management Audit to the transport Cooperative Macuchi of Mana city, Cotopaxi province, period 2014 aims to inform about the level of accomplishment in the development of the activities, administrative processes in terms of efficiency, effectiveness and economy. Internal control questionnaires by menas COSO I (Committee of Sponsoring Organizations of the Treadway Commission) method and indicators were used. These ones let to identify the following findings: taxing, financial, administrative and accounting consequences and effects based on the taxing, accounting and working norms and laws. Lack of proposals of improvements to optimize all the resources that cooperative has. We recommend to apply the financial, administrative control, internal norms and legal accomplishment and own resolutions of this cooperative. This will allow manager and collaborators to get a better work environment with an adequate legal process according to the internal solutions and control entities in good conditions and quality to the client`s attention as its main objective and position the organization as a referent of the commercial activities.