Auditoría integral al Sindicato Único de Obreros del H. Consejo Provincial de Chimborazo, período 2013 – 2015

Abstract

In this research an Integral Audit was made to the Single Trade union of the Workers of the Honorable Provincial Council of Chimborazo, in order to improve the organization on decision making. Information provided by the staff of the Institution was used for the development of research, the Internal Control Audit was performed, and questionaires of Internal Control through the COSO II method were applied, the Financial Audit, Management Audit, Compliance Audit were conducted, obtaining sufficient and competent evidences, the same ones that were detailed in the finding and reported promptly to the General Assembly of Members with the respective recommendations. Internal Control Assessment: Verify compliance of all requirements in the statute, before appointing the members of the various council and Secretary – General of the organization, so as to avoid potential conflicts before the poor management of managerial and operational level. Disseminate by writing the code of ethics to the partners to generate ethical principles and values as part of the organizational culture, in the Addition to develop a suitable behavior between the partners. Financial audit: Perfom cash counts of a surprising and permanent way to verify that is not misusing money in cash. Management Audit: Establish management indicators, observing the general rules of the Union, in order to have parameters and facilitate in subsequent audits the disposition of the same ones. Compliance Audit: Socialize in an appropiate manner to all staff the statute and internal regulations that the Union of workers has; and at the same verify whether the activities carried out by them are based according to what is indicated in these documents