Auditoría de gestión a la cooperativa de transportes Colta, de la ciudad de Riobamba, provincia de Chimborazo, período 2020

Abstract

The development of the following research project called "Management audit of the transport cooperative Colta, of the city of Riobamba, province of Chimborazo, period 2020" which aimed to conduct a management audit of the transport cooperative Colta, of the city of Riobamba, province of Chimborazo, period 2020, for the development of chapter 1 was taken into account bibliographical references that detailed in a theoretical way how it should be carried out the implementation of audit in the cooperative, In chapter two, which talks about the methodological framework, the development of the Degree Project has a mixed qualitative and quantitative approach, with a descriptive level, informing the reader in detail everything that refers to the implementation of the audit in the cooperative, it has a non-experimental design because it takes into account all the accurate information that the cooperative currently manages and with a population of 36 members of the cooperative to which the research instruments were applied. Finally there is chapter three that through the correct execution of the phases of the audit process and the use of indicators that allowed the determination of the levels of efficiency, effectiveness, economy and ethics in the development of the activities within the institution obtaining concrete results through the application of data collection techniques such as the survey, interview and audit that allowed finding all the functional deficiencies that the cooperative presents, affecting the administrative area due to the inexistence of an organization chart, planning and growth strategies which compromises the achievement of the objectives, for this it is recommended to apply management indicators, in addition to establish a business organization chart that defines the activities to be developed by the staff according to the areas of the cooperative focusing on the mission and vision that is recommended to perform and socialize, also should consider as an institution the recommendations indicated to determine the goals and achieve them in the specific period of time avoiding failures along the way