Auditoría de gestión a la Cooperativa de Taxis Francisco de Orellana, cantón francisco de Orellana, provincia de Orellana, periodo 2015

Abstract

The aim of the research study “Management audit of the Taxi Cooperative Francisco de Orellana, Francisco de Orellana Canton, Orellana Province, 2015” was to gain an understanding of organizational management and specifically measure effectiveness, efficiency and organizational economy in the Cooperative. The research was undertaken using internal control questionnaires with the COSO I framework. Through these questionnaires the efficiency, effectiveness, economics and ethics in the management of administrative and financial resources was evaluated. As a result it was found that the Cooperative does not have a defined mission or organizational vision, lacks strategic planning and furthermore there is a lack of indicators to measure organizational performance. In order to address this situation, the General Manager must delineate strategic planning on a yearly basis, implementing management indicators to improve performance in the Cooperative in order to gain growth and prestige in the labor market.