Auditoría integral a la Cooperativa de Transporte Interprovincial de pasajeros Riobamba, cantón Riobamba, provincia de Chimborazo, periodo 2016

Abstract

The present investigation work deals with carrying out the integral auditing for the Riobamba Interprovince Transport Cooperative for Passengers of the Riobamba canton, Chimborazo province, to improve the financing and administrative management of the enterprise. To carry out the investigation work investigation techniques were used for the information collection as well as an interview to the cooperative manager and an observation to know about the entity. The findings are: a lack of accomplishment of the Year Operative Plan which determines the fact that the proposed objectives during the year are not accomplished, there is no adequate control of income, outcome and expenses, its financing statements do not reflex its real situation, it does not have a strategic planning, its function manual is not socialized, there is no adequate invoice system which is affecting the enterprise in the economic- financing field which will be reflected in its financing situation statements. For this reason an Integral Auditing was conducted which details the application of thee internal control system through internal control questionnaires according to the COSO I. In the Financing Auditing, an exam to the cashier account, banks, fixed assets and expenses was carried out; in the Management Auditing, an analysis to the mission, vision and FODA was conducted and in the Accomplishment Auditing, the evaluation was carried out through questionnaires to measure the accomplishment degree of the legal norm. Upon finishing the auditing work a final report was elaborated with conclusions and recommendations to the administrative staff so as to improve the entity