Auditoría integral a la cooperativa de transporte de pasajeros en taxis UNDA N° 10, cantón Santo Domingo, provincia Santo Domingo de los Tsáchilas, período 2019

Abstract

The objective of this thesis was to discover the possible shortcomings and errors regarding the reasonableness of the financial statements, business management and fulfillment of the objectives. In the investigation, techniques and methods such as the inductive, deductive and analytical method were used, as well as research techniques such as observation, the survey that was applied to the 62 members of the cooperatives and the interview that was applied to the manager, questionnaire of internal control using the COSO I method in order to have a broad knowledge of the audited entity. The following problems were determined, such as there is no code of ethics, since the creation of the cooperative no comprehensive audits have been carried out because it is the Superintendency of Popular and Solidarity Economy that performs the audits when it observes any inconsistency or there is any complaint , the Statutes and internal regulations have not been renewed because the last update was made on November 21, 2013, which has caused the outdated data and documents of the cooperative that allow them to achieve the fulfillment of the objectives. In conclusion, it was proposed to propose alternatives that allow the cooperative to achieve its objectives by taking advantage of the management of its resources by making the right decisions. Therefore, it was recommended to measure the reasonableness of the financial statements, the efficiency and effectiveness of business management and compliance with legal regulations.