Auditoría integral a la Cooperativa de Transportes Servitaxi, del cantón Santo Domingo, provincia de Santo Domingo de los Tsáchilas, período 2016

Abstract

The objective in this research is carry out an Integral Audit to Cooperativa de Transportes ServiTaxi, in the Santo Domingo canton, during the period 2016; to evaluate the administrative, financial and accomplish the current normative regulations for the cooperative. To development the audit, accounting accounts were compared with the current financial statements, the internal control evaluation was prepared through questionnaires based on COSO II methodology, the degree of efficiency, effectiveness and ethics were analyzed using management indicators for its measurement and verification of compliance with the laws. Some factors have been found: late bank deposits, lack of collection policies for members, lack of management indicators, inadequate file information, lack of documentation socialization, monthly statements and late payment of bills. The integral audit has allowed the reasonableness of the financial statements, the efficiency, effectiveness and ethics in its operations and compliance with current regulations. It is recommended the application of the suggestions revealed in the final report to take new decisions and efficient measures to improve the administrative, financial and compliance management, which allow to safeguard the resources of the organization.