Auditoría integral a la cooperativa de transportes y turismo Baños, del cantón Baños de Agua Santa, provincia de Tungurahua, período 2019

Abstract

The objective of this research work was to execute the Integral Audit to the Cooperative of Transport and Tourism Baños, Baños de Agua Santa canton, province of Tungurahua, period 2019, through the application of the stages of the audit process, to evaluate the Internal Control system, financial and administrative management and compliance with current legal regulations governing the cooperative. For the elaboration of the research work, research techniques were used for the collection of information such as the preliminary visit, interview to the manager of the cooperative, in addition to the observation to know the cooperative, the evaluation of internal control was carried out through the application of the questionnaire based on the COSO I methodology, which is related to what is established by the Superintendence of Popular and Solidarity Economy (SEPS); The reasonableness of the financial statements was determined through the evaluation of the main items, management indicators were also developed and applied in order to measure compliance with the goals and objectives proposed by the entity, and compliance with current internal and external legal regulations was verified: the lack of manuals of processes and procedures for the accounting and secretarial area, the non-existence of an Action Plan to mitigate risks, as well as the lack of knowledge of the institutional philosophy, in addition to differences in management expenses and lack of validation of vouchers of these; as well as the non- compliance of attributions of the cooperative's collegiate bodies. A final audit report was issued, which shows the findings with their respective conclusions and recommendations and the Action Plan to implement corrective actions. It is recommended the implementation the suggestions indicated in the Audit Report so that there is a continuous improvement in the Cooperativa de Transportes y Turismo Baños.