Auditoría integral a la Cooperativa de Transporte en Taxis San Ignacio de Riobamba, cantón Riobamba, provincia de Chimborazo, período 2016

Abstract

The integral audit was carried out for San Ignacio de Riobamba, a taxi cooperative, of Riobamba canton, Chimborazo province during 2016. The main purpose of this audit was to determine the reasonableness of financial statements, the measurement of the level of use, and implementation of the resources under parameters of effectiveness, efficiency and economy; as well as the establishment of the degree of compliance with both, the internal and external current legal regulations. Techniques of research such as the observation were used to obtain preliminary information, an interview to the manager, internal control questionnaires by using the COSO I method, which were applied to the members of the cooperative, in order to have a general perspective of the entity to be audited. After having conducted this process, there were the following findings: the incomes received as monthly contributions have not been deposited immediately, there are failures in the accounting records; there is a lack of a strategic planning, partners and managers do not comply with the internal regulations. Subsequently, the comprehensive audit report was issued, highlighting the weaknesses with their respective conclusions and recommendations, which were issued in order to implement corrective actions. As a recommendation, the administrative staff of the cooperative should request the accounting manager to carry out bank reconciliations, and inform the general assemblies of members about the financial movements carried out by the cooperative at least once a month, likewise, enforcing compliance with the internal regulations.