“Auditoría de gestión y evaluación del proceso administrativo a la cooperativa de transportes Patria durante el periodo 2021”.

Abstract

The “Patria” Transport cooperative lacks of a management audit, which prevents measuring the level of efficiency and effectiveness, affecting the correct performance of the company. Therefore, the objective of this investigation was to prepare a Management and Evaluation audit of the administrative process to the “Patria” Transportation Cooperative, with the purpose of measuring the performance and use of resources under parameters of efficiency, effectiveness and economy, through the evaluation of internal control and indicators. The research methodology had a qualitative and quantitative approach, a non-experimental cross-sectional design was used, the study population was the workers and the administration of the Transport Cooperative, the application of documentary and field research being essential to obtain the respective information through methods, techniques and instruments, among which were the interview directed at the administration and workers of the cooperative and the observation sheet, a field research instrument in which a specific description of places or people is made. The methodology applied determined that the cooperative lacks an updated internal regulation to establish its functions efficiently and effectively, causing duplication of functions and delays in processes and services. Furthermore, the cooperative does not have an accounting system to streamline the accounting process. It is concluded that, since the founding of the cooperative, the directors have not made an effort to carry out a management audit, which allows evaluating effectiveness and efficiency. It can also be noted that there are outdated manuals and standards that do not allow to carry out the operations in the department of human and financial resources due to significant difficulties in the management of financial assets, as clearly indicated in the final report.