Auditoría de gestión a la Cooperativa de Transporte de Pasajeros en taxis Auca Libre, del cantón Francisco de Orellana, provincia de Orellana, del periodo 2016

Abstract

The present investigation on “Managemet Auditing to the Transport Cooperative of taxi passengers , Auca Libre of the Francisco de Orellana Canton, Orellana Province,” 2016 period, to know about the management and measure the efficacy and efficiency as well as institutional economy. The word was carried out with the application of internal control questionnaires through the COSO I method which permitted to evaluate in the administrative, financing and operative resources, reporting the following findings: the Cooperative has not defined the institutional mission and vision; it does not have any strategic planning and lacks management indicators permitting to measure the institutional performance; it does not have any word classification manual. The management auditing to the institution permitted to determine its failures and apply corrective devise and measures. The general manger is recommended to figure out each year the strategic planning, implementing management indicators to improve the performance in the Cooperative activities so that it could have the growth and prestige in the competitive market, together with designing a word manual for each shareholder, directive and collaborator of each entity area.