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Control interno contable del Gobierno Autónomo Descentralizado Municipal del cantón Alfredo Baquerizo Moreno en el periodo 2019 – 2020.
| dc.contributor.advisor | Caicedo Monserrate, Diana Lorena | |
| dc.contributor.author | Márquez Salazar, Tarquino Andree | |
| dc.date.accessioned | 2022-10-18T04:38:09Z | |
| dc.date.available | 2022-10-18T04:38:09Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/12907 | |
| dc.description | The objective of this case study is to analyze the internal accounting control of the Municipal Autonomous Decentralized Government of the Alfredo Baquerizo Moreno Canton in the period 2019 - 2020, the internal accounting control seeks to establish the process of collecting, classifying and observing the registry of operations of the entity and evaluate the results, plan and give opinions on decision making that contribute to the achievement of the entity's goals, this is carried out through the technique of an interview, as part of the research instruments applied in this study. In each case, the investigative line of Financial, Tax and Social Commitment Management and its Audit and Control sub-line are taken into account, to delimit the influence of an internal accounting control in the entity. Within the case study, it was possible to identify several problems that affect the entity, such as the misapplication of internal control procedures and the non-registration of transactions at the time they occur, which in one way or another are they find flaws in the Statement of Financial Situation and these cause the non-compliance of the goals of the institution. My approach in this case study is to review and identify the accounting internal control procedures that the Municipal Autonomous Decentralized Government of the Alfredo Baquerizo Moreno canton has to give recommendations so that they have a correct use of the regulations. | es_ES |
| dc.description | The objective of this case study is to analyze the internal accounting control of the Municipal Autonomous Decentralized Government of the Alfredo Baquerizo Moreno Canton in the period 2019 - 2020, the internal accounting control seeks to establish the process of collecting, classifying and observing the registry of operations of the entity and evaluate the results, plan and give opinions on decision making that contribute to the achievement of the entity's goals, this is carried out through the technique of an interview, as part of the research instruments applied in this study. In each case, the investigative line of Financial, Tax and Social Commitment Management and its Audit and Control sub-line are taken into account, to delimit the influence of an internal accounting control in the entity. Within the case study, it was possible to identify several problems that affect the entity, such as the misapplication of internal control procedures and the non-registration of transactions at the time they occur, which in one way or another are they find flaws in the Statement of Financial Situation and these cause the non-compliance of the goals of the institution. My approach in this case study is to review and identify the accounting internal control procedures that the Municipal Autonomous Decentralized Government of the Alfredo Baquerizo Moreno canton has to give recommendations so that they have a correct use of the regulations. | es_ES |
| dc.description.abstract | El presente estudio de caso tiene como objetivo de analizar el control interno contable del Gobierno Autónomo Descentralizado Municipal del Cantón Alfredo Baquerizo Moreno en el periodo 2019 – 2020, el control interno contable busca establecer el proceso de recolectar, clasificar y observar el registro de las operaciones de la entidad y evaluar los resultados, planear y dar opiniones sobre la toma de decisiones que contribuyan al logro a las metas del ente, este se lleva a cabo mediante la técnica de una entrevista, como parte de los instrumentos de investigación aplicados en este estudio de caso, se toma en cuenta la línea investigativa de Gestión Financiera, Tributaria y Compromiso Social y su sub-línea Auditoría y Control, para delimitar la influencia de un control interno contables en el ente. Dentro de la realización de estudio de caso se pudo identificar varias problemáticas que afectan a la entidad, como la mala aplicación de los procedimientos de control interno y el no registro de las transacciones en el momento que ocurren, las cuales de uno u otra forma se encuentran falencia en el Estado de Situación Financiera y estos provoca el incumplimiento de las metas de la institución. Mi enfoque en este estudio de caso es revisar e identificar los procedimientos del control interno contables que tiene el Gobierno Autónomo Descentralizado Municipal del cantón Alfredo Baquerizo Moreno dar recomendaciones para que tengan un correcto uso de la normativa. | es_ES |
| dc.format.extent | 42 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2022 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Control interno contable | es_ES |
| dc.subject | Control | es_ES |
| dc.subject | Procedimientos | es_ES |
| dc.subject | Auditoria | es_ES |
| dc.subject | Estados | es_ES |
| dc.title | Control interno contable del Gobierno Autónomo Descentralizado Municipal del cantón Alfredo Baquerizo Moreno en el periodo 2019 – 2020. | es_ES |
| dc.type | bachelorThesis | es_ES |
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