The audit of social administration (AGSC). Methodological proposal for its application in cooperative companies

Abstract

Nowadays in agricultural cooperative companies, the evaluation activities and inspection are framed in audit processes according to their economic-financial acting, because don't have a methodology for applying Social Administration Audit that contributes to the control elevation and consequently to the use of resources dedicated to the execution of their Social Responsibility. This article explains the bases for a methodology proposal that facilitates the execution of Social Administration Audits (AGS) in cooperative companies, with the objective of evaluating the administration that they develop the same social order.

Keywords

• Cooperativismo, auditoría, auditoría de gestión social.