Auditoría integral a la Cooperativa de Transportes Transvencedores de la ciudad de Riobamba provincia de Chimborazo, periodo 2022

Abstract

The Transvencedores Transportation Cooperative located in Riobamba city faced significant problems due to a lack of an efficient internal control system, the financial area did not carry out activities in a timely manner and lacked a budget evaluation. Therefore, the objective of this study was to develop a comprehensive audit to the Transvencedores Transportation Cooperative located in Riobamba city, province of Chimborazo, period 2022, through the collection of necessary information and application of organized processes to take advantage of its resources, administrative and financial controls and procedures, compliance and management. The methodology used was a mixed approach (quantitative and qualitative). The level of the research was descriptive with a non-experimental and a cross-sectional design. It was a field study to obtain information through methods, techniques and instruments, were a survey was applied to the members of the cooperative. Through the applied methodology, it was determined that the application of a comprehensive audit provided benefits to the internal processes of the organization through better procedures, control and adequate management of resources. It is concluded that the cooperative has not carried out a comprehensive audit in the past to have a general knowledge of its current situation, thus preventing the control and regulation of activities.