Auditoría de gestión a la Cooperativa de Transportes Centinela del Oriente, en la ciudad de Puyo, provincia de Pastaza, período 2015

Abstract

At present management audit to the Centinela del Oriente Transport Cooperative in Puyo city, Pastaza canton and province, period 2015 is to evaluate the activities carried out within the entity in order to measure the degree of officiency and effectiveness with with which the available resourses are managed and the expected objectives of the entity are achieved. Management indicators, internal control questionnaires were realized in its development applying the COSO I method where flowcharts were used to the most outstanding operations to get enough and suitable information in order to identify the findings that are presented in the final report audit. The entity is requested to consider the following recommendations: To promote and support the execution of management audit to the different administrative units to detect failures and make corrective decisions that contributes to the accomplishment of the activities and institutional objectives. To elaborate a manual of functions and consequently to socialize it between each one of the collaborators. To elaborate a manual of functions and consequently socialize it among each one of the collaborators.