Creación de la unidad de auditoría interna en la cooperativa de transporte interprovincial de pasajeros Ecuador Ejecutivo en la ciudad de Riobamba, provincia de Chimborazo

Abstract

The Ecuador Ejecutivo Interprovincial Passenger Transport Cooperative lacks effective controls due to the absence of appropriate tools and systems to evaluate compliance and establish objectives. On the other hand, the loss of money results from employees' lack of experience in managing financial resources, creating vulnerabilities that contribute to financial irregularities. Therefore, this research aimed to design a proposal for the creation of an internal audit unit by applying management controls to ensure proper management of the resources of the Ecuador Ejecutivo Interprovincial Passenger Transport Cooperative. This study was developed using a mixed approach, employing an exploratory research level, and applying inductive, deductive, analytical, synthetic, and historical research methods. The information was collected through research techniques such as surveys administered to the staff, interviews with the cooperative's manager, and direct observation. This method allowed us to determine the need to propose the creation of the internal audit unit, where a strategic diagnosis of the cooperative, both internal and external, was revealed. The legal basis for the creation of the internal audit unit, its organization and administration, responsibilities, planning, and functions were all outlined. In this context, it is concluded that the cooperative did not conduct an examination of the financial statements, whose objective is to issue an opinion on the reasonableness of the content and presentation of the entity's financial statements, that is, its financial situation and position