Auditoría integral al Sindicato de Choferes Profesionales del cantón Colta de la provincia de Chimborazo en el período 2013

Abstract

In the Union of Professional Drivers of Colta located in the Cajabamba parish, Chimborazo Province, was performed the Comprehensive Audit for fiscal year 2013, It allowed to determine the efficiency and effectiveness of the administrative financial management and compliance, to the effect were applied the planning, execution and issuance of the report. The company is duly incorporated with a suitable working environment and modern infrastructure, however has certain weaknesses in its activities: the lack of a manual functions, strategic planning, annual budget, annual plan of activities, operational risk assessment and absence a vial park. These deficiencies were reported to few directors of few findings. The development of the Audit looked the evaluation to the Internal Control using questionnaires to the staff, analysis of the main accounts of financial statements to determine their reasonableness, identifying processes and performance evaluation through few use of indicators; Finally on Compliance Audit was applied checklists based on internal and external laws directly influential in operations. The investigation concluded with the presentation of the report in which the findings and recommendations are detailed so the management has alternatives of solutions to the weaknesses, by developing an improvement plan that allows improving their management.