Auditoría administrativa a la Cooperativa de Transporte Interprovincial de pasajeros y encomiendas Patria de la matriz Riobamba, período 2013

Abstract

This investigation is focused on conducting a management audit at Cooperativa de Transporte Interprovincial de Pasajeros y Encomiendas Patria, the parent Riobamba, 2013 period, was aimed to evaluate the efficiency, effectiveness, economy, ethics and ecology with the objectives and goals are met of the institution and how resources are used. In this research, different methods, techniques and research tools, bibliographic documents and virtual helped supplement the knowledge and in accordance with auditing standards generally accepted implementation audit were applied, based on phases audit were used Administrative: familiarization and review legislation in which the facilities, knowledge the activities and the review of compliance are visited; evaluation of internal control system; development findings and review critical areas; report writing and communication of results of execution of administrative audit. The conclusion was reached that cooperative has partially achieved and have not been evaluated objectives, does not verify that the plans, programs and procedures are being met and that are effective for development of activities, pending some manuals and statutes that have not been approved, an outdated and very simple structural organization and a comfortable physical space. The recommendations have purpose to take corrective actions by the directors a Cooperative to improve efficiencies and critical areas identified to meet efficiency, effectiveness, economy, ethics and ecology; and also meet the objectives, goals and used of institutional resources.