Auditoría integral a la Cooperativa de Transportes Patria, Estación de Servicios y Tecnicentro de la ciudad de Riobamba, provincia de Chimborazo, período 2014

Abstract

In this research an integral Audit to the Cooperative of transports Patria was conducted during the period 2014, which allowed: evaluate the internal control system of the institution, determine the degree of confidence of the administrative and financial information quantifying the level of efficiency and effectiveness of performance in each of the employees and verify compliance with the regulation, statutes, regulations, laws and appropriate use of its resources. For development internal control questionnaires was applied to the method of COSO III, operational, administrative and compliance audit also applied, through which could be determined with the following major findings: the lack of manual functions and code ethics, procedures for staff recruitment, breach of the rules and regulations; determined they not perform bank conciliations and deposits earned in come. To correct the weaknesses and shortcomings identified, the implementation of a function manual and code of ethics, training personnel, select personnel through a competitive examination and opposition are recommended to establish an administrative structure and performing bank conciliations.