Auditoría integral a la Cooperativa de Transportes de Taxis El Estadio, cantón Riobamba, provincia de Chimborazo, período 2021

Abstract

The purpose of this research work was to carry out a comprehensive audit to Taxi Transport Cooperative "El Estadio" in Riobamba canton of Chimborazo province during the period 2021. The main objective was to identify deficiencies in the areas of finance, efficiency, effectiveness, economy and compliance. This work began with a description of the research approach, the selection of the study population, the definition of the sample, the methods, the instruments and the research techniques used. Information was also collected through interviews with the legal representative of the cooperative, complemented with direct observations to understand the internal dynamics of the entity. The methodology applied allowed the interpretation of the data collected: revealing deficiencies in the processes of incorporating new members, lack of training programs for members and collaborators, absence of internal control methods in operations, and non-compliance with internal and external policies and regulations, among other situations that negatively affect the institution's productivity. In relation to the findings of the Management Audit, through the COSO I Internal Control Assessment, a high level of confidence was found in relation to a low level of risk. On the other hand, the Financial Audit revealed problems derived from non-compliance with policies and process manuals established by the cooperative, generating discrepancies in bank reconciliations and inadequate deposit records, this impacted negatively the reasonableness of the results presented in the financial statements. In the Compliance Audit, it was verified that the correct application of regulations, laws and legal provisions in force was not adequately complied with. This led to the conclusion of a medium level of confidence, evidencing that the corporate governance does not know the laws that govern the institution.