Auditoría de gestión a la cooperativa de transporte interprovincial de pasajeros Transvencedores, periodo 2020

Abstract

As an objective of this degree project, a management audit was carried out where the level of efficiency of the administrative processes of Cooperativa de Transporte Interprovincial de Pasajeros Transvencedores, period 2020 was determined, through the application of management indicators and flowcharts, considering that an audit management within this type of institution is of fundamental importance to identify administrative and operational shortcomings on time. The research had a qualitative and quantitative approach, with a bibliographic, descriptive and field research level, its design was non-experimental, and it was carried out with a population and sample of 27 partners. A survey was applied as the main technique and three questionnaires as tools aimed at the three main administrative departments of the company; the general assembly of partners, the board of directors and the supervisory board, where each one was analyzed and determined the business situation in relation to the administrative processes executed by the institution. It was concluded that the cooperative presents a deficient strategic administration due to the directors lack the necessary knowledge to carry out their functions, for which the execution of a training program was recommended about the organic law of land transportation, traffic and road safety, the organic law of popular and solidary economy, strategic administration and internal control