Cooperativismo y Desarrollo (Dec 2013)
The audit of social administration in the cooperative companies
Abstract
The present work has the intention of approaching the theoretical foundations of the audit and particularly those directed to the administration in the social environment of the cooperative companies. The evaluation activities and inspection that are carried out at the moment in the cooperative companies, are framed in audits to the processes of economic-financial administration, presenting a limited character when not considering their social acting, what doesn't allow to verify the control on the resources dedicated to the execution of their social responsibility, when not having a methodology for the application of audits to their social administration. This constitutes the problem of the present work. For such a reason the general objective will be directed to define the Audit of Administration Social Cooperative, starting from the particularities of the Cuban cooperative and to contribute the general procedures for the application of this audit, starting from the different ones technical and actions to carry out for the auditor in each stage of this process that includes a proposal of quantitative and qualitative indicators and the approaches for its evaluation in interrelation with the valuation of the levels of economy, efficiency and effectiveness that it is reached in the social administration of the cooperative companies. In the same one different conceptions are approached on the audit, their classification and to approach as essential aspect the Audit of Social Administration and their significance for the cooperative companies.
