Auditoría de gestión a la Cooperativa de Transporte Interprovincial “Santa Rosa de Colimes”, provincia del Guayas, año 2024

Abstract

This research aimed to conduct a Management Audit of the Interprovincial Transport Cooperative “Santa Rosa de Colimes” in order to evaluate the efficiency, effectiveness, and economy of its administrative and operational processes, based on the hypothesis that the application of audit procedures makes it possible to identify weaknesses that affect institutional performance. The study employed a qualitative and quantitative methodological approach, using direct observation, interviews, internal control questionnaires, and documentary review, which made it possible to obtain accurate information about the entity’s actual operations. The results revealed weaknesses in planning and organization, the absence of updated mission, vision, and values, the lack of an updated structural and functional organizational chart, the nonexistence of a Human Resources area, limited documentation of risks, insufficient managerial follow-up on performance reports, the absence of internal audit records, and the lack of indicators to measure process compliance. These shortcomings led to disorganization, duplication of activities, process delays, and difficulties in detecting and correcting errors in a timely manner. It is concluded that the cooperative presents weaknesses in its organizational structure, internal control system, and administrative management, which limit service efficiency. Consequently, actions were recommended to strengthen planning, document processes, train personnel, establish permanent supervision mechanisms, and implement indicators that improve decision-making and promote continuous improvement within the institution.