Auditoria integral a la cooperativa de taxis “El Galpón” cantón Riobamba, provincia de Chimborazo, periodo 2019

Abstract

The financial audit of the Cooperative de taxis "El Galpón", in Chimborazo province, for the period January 1 to December 31, 2019, has the purpose of examining and evaluating the financial, internal control, compliance and management processes. For the execution of this research, a series of problems were first identified and formulated that directly affect the efficient and effective functioning of essential areas of the entity. Next, the theoretical framework of research, which from the doctrinal point of view supports the scientific bases, was founded, it is important to mention the methodology applied, which obeys a set of processes to provide validity and assurance of research quality. The data analysis and evaluation of results is first of all a product of the field information collected from the study population through the application of a survey to evaluate the level of impact of the problem. Finally, the purpose framework outlines the composition of four types of audits through which methods, policies and audit procedures were executed, mainly the tools of interviews and surveys to the main administrative and financial officers, application of internal control questionnaires based on the COSO III model, where the weaknesses and shortcomings are closely related to the lack of knowledge of the staff to perform control activities and management of depreciation of property, plant and equipment according to the accounting and legal standards in force and competent. The entity does not have policies and procedures to guide personnel in the control and management of depreciation of property, plant and equipment in accordance with current and competent accounting and legal regulations, as well as the immediate need to implement an induction program for personnel in their functions and workplaces, and the lack of socialization of information relevant to strategic objectives.