Auditoría administrativa a la Cooperativa de Transporte de pasajeros Interprovincial “Ruta 23” de la ciudad de Santo Domingo de los Tsáchilas, período 2013

Abstract

This research is the development of a Management Audit applied to Interprovincial Transportation Company “RUTA 23” in the city of Santo Domingo de los Tsáchilas, period 2013. The objective is to identify weaknesses and issues that need to take into consideration in the development of the management process, and determine the level of efficiency, efficacy and economy. The methodology used was qualitative and quantitative including the types of research such as: field, bibliographic, documental and descriptive. Some other methods are considered such as: analytic – synthetic, inductive – deductive, logical historical and other techniques and tool such as: direct observation, interview, questionnaires of internal control. Management Audit has four stages: the first one carries out the general identification of the transportation company, the second one deals whit the institutional diagnosis and internal control of mission and vision, the third one aims to execute the audit, analysis of the internal control system applying COSO I, in the fourth and last stage audit inform is conducted as a result of assessment which will be a tool to better the administrative process and the internal control applied by the company to reach goals. Authorities should consider the conclusions and recommendations to improve control and making decision due to this thesis aims to contribute to the efficient development of institutional activities.