Auditoría integral a la Cooperativa de Transporte Touris San Francisco Oriental, cantón Puyo, provincia de Pastaza, periodo 2017

Abstract

The purpose of this degree work is to carry out an Integral Audit of the Transport cooperative Touris San Francisco Oriental, Puyo municipality, Pastaza Province, Period 2017, with the purpose to carry out an evaluation of the administrative and financial management through the analysis of its processes in terms of efficiency, effectiveness and economy. Research techniques like observation were considered to obtain preliminary information, an interview was applied to the general manager to know how the management has been developed during the period to be examined, in addition to surveys applied to the administrative and operational staff of the institution with the purpose of having a general perspective of the entity to be audit. The findings were: inconsistency of balances and movements of the debts of the partners, there is no control in the units in relation to the number of seats and their proper functioning, breach of laws and rules both internal and external by the administrative and operational staff. For this reason, an Integral Audit was executed in which internal control and administrative efficiency were assessed through internal control questionnaires COSO I method, material accounting accounts were evaluated and their reasonableness was verified and a final audit report was done. It is recommended that the administrative staff of the Cooperative request the person in charge of carrying out the accounting to implement auxiliary books so that the balances and movements of all the members are registered