Auditoría financiera y su impacto en la toma de decisiones de la cooperativa de transporte Flavio Alfaro de la ciudad de Chone durante el período 2018-2019

Abstract

The present research work is based on the development of the Financial Audit and its impact on the decision-making of the Flavio Alfaro Transport Cooperative of the city of Chone during the period 2018-2019, whose objectives are aimed at: evaluating reasonableness of the financial statements and the results of its operations; verify compliance with the regulations that regulate the external and internal regulations that are subject to the Cooperative; and to determine the impact of the financial audit on the decision-making of the Cooperativa “Favio Alfaro”. The investigation constitutes a process framed in planning, where the obtaining of the necessary information is established to obtain a global knowledge of the company and thus define under the results the strategy to be used with the detail of the tasks to be carried out in the execution phase, same in which the procedures established in the elaborated programs will be applied and under the results of the substantive and compliance tests develop the findings. Finally, the communication of results, which includes the final report where the product obtained during the audit process is defined, additionally setting out the conclusions and recommendations based on evidence and its results. From the results obtained, it was concluded that in general the Flavio Alfaro Transport Cooperative complies with the legal and regulatory provisions applied to the administrative and financial processes, handling timely information with procedures, records and documentation that support the economic-financial movements necessary for the preparation of partial and final reports that in one way or another are considered as a basis to support decision-making in favor of the improvement of its activities and the service it provides to its users.