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Evaluación de riesgos de control sobre los procedimientos del área administrativa y financiera en la Corporación Nacional de Electricidad CENEL E.P de la ciudad de Babahoyo
| dc.contributor.advisor | Moran Rodrìguez, Susana | |
| dc.contributor.author | Remache Zambrano, Damaris Natali | |
| dc.date.accessioned | 2021-06-14T02:39:38Z | |
| dc.date.available | 2021-06-14T02:39:38Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/9745 | |
| dc.description | Internal control is a set of procedures, techniques and instruments that are constituted in a means that helps to monitor tasks and activities that are executed in the different areas, aiming to foresee probable risks, by means of the control the internal audit processes are facilitated Within public entities, this is the reason for carrying out this case study, it has been developed in the National Electricity Corporation CNEL EP in the city of Babahoyo, which aims to determine the control risk and the verification of accounting information reliable and timely. The objective of this work is to evaluate the risks of control over the procedures of the administrative and financial area of the National Electricity Corporation CNEL EP, since for the fulfillment of objectives, policies and goals the institution has instruments that determine, regulate and expedite the different work actions aimed at effective process management for the provision of public services. The development of this work is related to the research subline of the "AUDIT AND CONTROL" career because it analyzes compliance with the use of internal control tools in financial administrative procedures established in the organic statute of organizational management by processes of the institution. The inductive method and field research are the techniques applied in this work, because by means of the inquiry, this allows obtaining and processing the findings detected in the evaluation carried out in the institution, while the inductive method will allow us to draw the conclusions to Through the analysis of the problematic situations found, as an investigative technique we used an interview in which an internal control questionnaire was applied that will allow to evaluate the risk in the fulfillment of institutional tasks. | es_ES |
| dc.description | Internal control is a set of procedures, techniques and instruments that are constituted in a means that helps to monitor tasks and activities that are executed in the different areas, aiming to foresee probable risks, by means of the control the internal audit processes are facilitated Within public entities, this is the reason for carrying out this case study, it has been developed in the National Electricity Corporation CNEL EP in the city of Babahoyo, which aims to determine the control risk and the verification of accounting information reliable and timely. The objective of this work is to evaluate the risks of control over the procedures of the administrative and financial area of the National Electricity Corporation CNEL EP, since for the fulfillment of objectives, policies and goals the institution has instruments that determine, regulate and expedite the different work actions aimed at effective process management for the provision of public services. The development of this work is related to the research subline of the "AUDIT AND CONTROL" career because it analyzes compliance with the use of internal control tools in financial administrative procedures established in the organic statute of organizational management by processes of the institution. The inductive method and field research are the techniques applied in this work, because by means of the inquiry, this allows obtaining and processing the findings detected in the evaluation carried out in the institution, while the inductive method will allow us to draw the conclusions to Through the analysis of the problematic situations found, as an investigative technique we used an interview in which an internal control questionnaire was applied that will allow to evaluate the risk in the fulfillment of institutional tasks. | es_ES |
| dc.description.abstract | El control interno es un conjunto de procedimientos, técnicas e instrumentos que se constituyen en un medio que ayuda a monitorear tareas y actividades que se ejecutan en las diferentes áreas, teniendo como objetivo prever probables riesgos, mediante el control los procesos de auditoría interna se facilitan dentro de las entidades públicas, este es el motivo en la realización del presente estudio de caso, ha sido desarrollado en la Corporación Nacional de Electricidad CNEL EP en la ciudad de Babahoyo, el cual pretende determinar el riesgo de control y la verificación de información contable confiable y oportuna. El objetivo del presente trabajo es evaluar los riesgos de control sobre los procedimientos del área administrativa y financiera de la Corporación Nacional de Electricidad CNEL E.P, ya que para el cumplimiento de objetivos, políticas y metas la institución tiene instrumentos que determinan, norman y agilitan las distintas acciones de trabajo encaminadas hacia una gestión por procesos efectiva para la prestación de servicios públicos. El desarrollo de este trabajo guarda relación la sublìnea de investigación de la carrera “AUDITORÌA Y CONTROL” debido a que se analiza el cumplimiento de la utilización de herramientas de control interno en los procedimientos administrativos financieros establecidos en el estatuto orgánico de gestión organizacional por procesos de la institución. El método inductivo y la investigación de campo son las técnicas aplicadas en este trabajo, debido a que mediante la indagación, esta permite obtener y procesar los hallazgos detectados en la evaluación realizada en la institución, mientras que el método inductivo nos permitirá elaborar las conclusiones a través del análisis de las situaciones problemáticas encontradas, como técnica investigativa empleamos una entrevista en la cual se aplicó un cuestionario de control interno que permitirá evaluar el riesgo en el cumplimiento de las tareas institucionales. | es_ES |
| dc.format.extent | 22 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | BABAHOYO: UTB, 2021 | 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 | Riesgos de control | es_ES |
| dc.subject | Procedimientos | es_ES |
| dc.subject | Corporación Nacional de Electricidad | es_ES |
| dc.title | Evaluación de riesgos de control sobre los procedimientos del área administrativa y financiera en la Corporación Nacional de Electricidad CENEL E.P de la ciudad de Babahoyo | es_ES |
| dc.type | bachelorThesis | es_ES |
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