Auditoría administrativa a la Cooperativa de Transporte de pasajeros Riobamba de la ciudad de Riobamba, provincia de Chimborazo, en el periodo enero – diciembre 2013

Abstract

The development of an Administrative Audit to the Transportation Union “Riobamba” from Riobamba city, Chimborazo province, during the January – December 2013 period, aimed to improve the administrative processes efficiently, effectively, economically and ethically; through a research work that starts with the identification of the institutional problem, which allows to collect bibliographic data for the development of the Administrative Audit where the deductive and theoretical methods are pointed out in order to perform the research. The development of this research includes five stages: The first one allows to know the performance of the Transportation union to identify and understand the facts, activities and practices through interviews, the second stage allows to review the objectives, polices and the rest of regulations; the third evaluates the internal control by means of COSO I method. The fourth is addressed to the profound study of critical areas, and in the last stage, the Audit report is presented, as a result of an assessment process which will be used as a tool for adequate decision making that permit the administrative activities on this union to improve, in order to provide adequate service to partners and clients.