Auditoría de gestión a la Cooperativa de Transportes Chambo, cantón Chambo, provincia de Chimborazo, período enero a diciembre 2014

Abstract

The graduation work with the topic "AUDIT MANAGEMENT TO CHAMBO TRANSPORT UNION CHAMBO COUNTY, CHIMBORAZO PROVINCE, YEAR JANUARY TO DECEMBER 2014", has as objectives: to develop the theoretical framework that supports the research work, to apply procedures management audit by applying methods and techniques to identify existing critical areas in the transport union and present the report of the results to the managers by means of conclusions and recommendations. In the methodological process direct observation was used, surveys, interviews and for the development of the Audit for phases were applied: Phase one, to know about the transport union, in phase two, the Internal Control System was evaluated by means of COSO I method, applying questionnaires to each component, in phase three property and legality of the processes of their operations by determining areas was verified, and phase four, the report was made where it is detailed the findings found as lack of selection of personnel according to the profile required, lack of manual functions, breach of planned budget, lack of training for staff and partners and lack of management indicators. Upon completion this research, it is recommended to consider the finding found in the implementation of the audit, so that, so that necessary corrections are taken for a better fulfillment of the activities, taking into account the audit report in order to improve the management in the transport union.