Control interno de los Procesos Contables en el Gobierno Autónomo Descentralizado de la Parroquia Caracol Período 2020
| dc.contributor.advisor | Rodríguez Gómez, María Alexandra | |
| dc.contributor.author | Santillán Mora, Jonely Jomaira | |
| dc.date.accessioned | 2021-11-26T17:02:20Z | |
| dc.date.available | 2021-11-26T17:02:20Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/10801 | |
| dc.description | The work that was carried out consists of finding each of the problems and as the lack of control directly affects the institution and in such a way the compliance with accounting processes, internal control is a management tool which helps the organization to correct performance and operation of the procedures. The components of internal control: the control environment, the organization, the suitability of the personnel, the fulfillment of the institutional objectives, the institutional risks in the achievement of such objectives and the measures adopted to confront them, the information system, the compliance of legal and technical standards; and, the timely correction of control deficiencies. On the other hand, the joint accounting processes of procedures that are carried out within any type of institution, whether public or private, in order to obtain good results from the processes, a series of steps must be carried out, which must be carried out correctly, Within the case study, they were able to identify some problems that affect the fulfillment of the accounting processes of the GAD Parroquial Caracol, such as the non-registration of transactions at the time they occur, poor inventory control since the way in which They do it only physically and manually, they do not have a control manual among others, which in one way or another prevent the accounting processes and the objectives of the institution from being fulfilled in the best way. | es_ES |
| dc.description | The work that was carried out consists of finding each of the problems and as the lack of control directly affects the institution and in such a way the compliance with accounting processes, internal control is a management tool which helps the organization to correct performance and operation of the procedures. The components of internal control: the control environment, the organization, the suitability of the personnel, the fulfillment of the institutional objectives, the institutional risks in the achievement of such objectives and the measures adopted to confront them, the information system, the compliance of legal and technical standards; and, the timely correction of control deficiencies. On the other hand, the joint accounting processes of procedures that are carried out within any type of institution, whether public or private, in order to obtain good results from the processes, a series of steps must be carried out, which must be carried out correctly, Within the case study, they were able to identify some problems that affect the fulfillment of the accounting processes of the GAD Parroquial Caracol, such as the non-registration of transactions at the time they occur, poor inventory control since the way in which They do it only physically and manually, they do not have a control manual among others, which in one way or another prevent the accounting processes and the objectives of the institution from being fulfilled in the best way. | es_ES |
| dc.description.abstract | El trabajo que se realizó consiste en encontrar cada una de las problemáticas y como la falta de control afecta directamente a la institución y de tal manera al cumplimiento de los procesos contables, el control interno es una herramienta de gestión la cual ayuda a la organización a un correcto desempeño y funcionamiento de los procedimientos. Los componentes del con trol interno : el entorno de control, la organización, la idoneidad del personal, el cumplimiento de los objetivos institucionales, los riesgos institucionales en el logro de tales objetivos y las medidas adoptadas para afrontarlos, el sistema de información, el cumplimiento de las normas jurídicas y técnicas; y, la corrección oportuna de las deficiencias de control. Por otra parte los procesos contables son conjuntos de procedimientos que se realizan dentro de cualquier tipo de institución ya sean estas públicas o privadas, para obtener un buen resultados de los procesos se deben de realizar una serie pasos los cuales tienen que ser realizados de manera correcta. Dentro de la realización de estudio de caso de pudieron identificar algunas problemáticas que afectan al cumplimento de los procesos contables del GAD Parroquial Caracol como lo es el no registro de la transacciones en el momento que ocurren, deficiente control de inventario ya que la forma en que lo realizan solo es física y manual, no cuentan con un manual de control entre otros, las cuales de uno u otra forma impiden que los procesos contables y los objetivos de la institución se cumplan de la mejor forma. | es_ES |
| dc.format.extent | 26 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 | Control interno | es_ES |
| dc.subject | Procesos contables | es_ES |
| dc.subject | Eficiencia | es_ES |
| dc.subject | Actividades | es_ES |
| dc.title | Control interno de los Procesos Contables en el Gobierno Autónomo Descentralizado de la Parroquia Caracol Período 2020 | es_ES |
| dc.type | bachelorThesis | es_ES |
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