Auditoría operacional a la Cooperativa de Transportes Interprovincial de pasajeros Riobamba del cantón Riobamba, provincia de Chimborazo, período 2012

Abstract

The Riobamba Transportation Cooperative, serves in the transportation to the Ecuadorian population, with the quality, warmth and security; Fulfilling what demands the Law of Transit and Land Transport of our country. The Cooperative is in a process of transformation, which will enable this important transport company to become a leading, modern, technical organization with competent personnel at the service of its users. The present investigation details the history, legal basis, mission and vision of the Riobamba Transport Cooperative, as well as concepts, definitions, characteristics, stages of Operational Audit, audit techniques, procedures, internal control system evaluation, Audit, audit findings, the final Operational Audit report with their respective conclusions and recommendations. Once the investigation is completed, the Directors of the Rio de Janeiro Passenger Transport Cooperative will have to carry out the activities efficiently. We recommend that the evaluation of the internal control system be implemented, which will guarantee that the information and its operations are reliable , Optimizing resources in terms of efficiency, effectiveness and economy, helping to make sound decisions. As a policy, they must implement a system of delegation of activities in writing, having evidence of what is being done. The Riobamba Passenger Transport Cooperative, through its Directors, should review the findings found in the internal control evaluation and also the report of this Operational Audit to implement the recommendations issued.