Auditoría de gestión a la cooperativa de transportes “Rey de los Andes”, del cantón Chambo, provincia de Chimborazo, período 2019

Abstract

The objective of this investigative work was to carry out a management audit of the Rey de los Andes Transport Cooperative of the Chambo canton, province of Chimborazo, period 2019 ", for the improvement of operations, processes and procedures in order to evaluate the degree compliance with efficiency, effectiveness, ethics and economy. For the development of the research, a quantitative methodology was used through surveys and questionnaires of internal control COSO III applied to all the members of the cooperative, in order to evaluate the current situation of the activities carried out. According to the above, it was evidenced that the existing strategic planning is not being complied with, in addition to the fact that training is not carried out for the cooperative's staff, the lack of publicity, as well as the absence of a manual of functions, which causes the breach of duties. After the evaluations carried out, the development of a management audit is proposed through the audit phases that contain the preliminary planning, specific planning, execution and communication of the results, which will allow the cooperative to meet the objectives set in the short and long term, which will help in decision making. The implementation of this research work is recommended to the cooperative in order that there is a better performance in the processes to be carried out, minimizing the risks taking advantage of the strengths and opportunities.