Auditoría integral a la Cooperativa de Transportes de pasajeros “Ecuador Ejecutivo” del cantón Riobamba, provincia de Chimborazo, período 2017

Abstract

The present thesis project is focused on carrying out a comprehensive audit within the Passenger Transport Cooperative called “Ecuador Ejecutivo”, located in Riobamba canton, Chimborazo province, 2017 period; in order to evaluate the financial, administrative and compliance management wiht the existing company regulations that are followed in the Cooperative. For the integral development audit plan, it was necessary to make a oreliminary visit to the cooperative, the financial statements reasonableness was determined wiht questionnaires application; the internal control evaluation was carried out through a questionnaire based on the COSO II methodology, as well as efficiency, effectiveness and ethics degree was analyzed through the management indicators for the measurement and degree of compliance with the laws and policies, which has allowed to encounter different findings, such as: it does not have an ethics committee, it does not have a functional organizational chart, it does not have financial and management indicators, overdue deposits of members´ income, lack of collection policies for members, late form payroll payments, breach of current regulations. A final Audit report was issued, which shows the findings with their respective conclusions and recommendations in order to implement corrective actions. Therefore, the application of the indicated suggestions is recommended with the purpose of improving financial, administrative and compliance management in an efficient and preventive manner in order to safeguard the cooperative resources.