Control interno presupuestario del GAD Municipal del cantón Vinces en el período 2020.
| dc.contributor.advisor | Garofalo Velasco, Darli Agnelio | |
| dc.contributor.author | Manjarrez Rivera, Yosselin Lisbeth | |
| dc.date.accessioned | 2022-05-07T23:39:38Z | |
| dc.date.available | 2022-05-07T23:39:38Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/11495 | |
| dc.description | The present investigation focuses on analyzing the internal budgetary control of the Municipal GAD of the Vinces canton in the period 2020, to determine how the administrative management has been carried out in the institution in relation to obtaining sources of income as well as in compliance with its obligations, because this entity has the responsibility to issue and carry out policies, procedures or other control mechanisms to achieve adequate budget execution that allows it to achieve its objectives. This case study is structured under the research subline "Financial, tax and social commitment management", prior to obtaining the third level degree - Bachelor of Accounting and Auditing. In order to obtain information that supports this work, a qualitative investigation was improved to analyze the behavior of internal control at the organizational level, specifically in the public sector, and how its non-applicability affects processes that are not carried out efficiently under compliance. professional ethical standards and cause an institution not to comply with its proposed goals. The interview technique was used through a structured questionnaire of questions addressed to the financial director, who provided information and the records of income, expenses and the state of execution budgeted for the year 2020. According to the results obtained, the GAD of Vinces frames its processes according to the legal provisions that govern it, it should be noted that the entity receives resources from the income of the General State Budget, but these were reduced by the economic situation in the country, as a result of the pandemic caused by the covid-19, which not only hit our economy, but worldwide, the GAD did not collect what it budgeted for its own income, and despite the crisis it spent more than what was left over. | es_ES |
| dc.description | The present investigation focuses on analyzing the internal budgetary control of the Municipal GAD of the Vinces canton in the period 2020, to determine how the administrative management has been carried out in the institution in relation to obtaining sources of income as well as in compliance with its obligations, because this entity has the responsibility to issue and carry out policies, procedures or other control mechanisms to achieve adequate budget execution that allows it to achieve its objectives. This case study is structured under the research subline "Financial, tax and social commitment management", prior to obtaining the third level degree - Bachelor of Accounting and Auditing. In order to obtain information that supports this work, a qualitative investigation was improved to analyze the behavior of internal control at the organizational level, specifically in the public sector, and how its non-applicability affects processes that are not carried out efficiently under compliance. professional ethical standards and cause an institution not to comply with its proposed goals. The interview technique was used through a structured questionnaire of questions addressed to the financial director, who provided information and the records of income, expenses and the state of execution budgeted for the year 2020. According to the results obtained, the GAD of Vinces frames its processes according to the legal provisions that govern it, it should be noted that the entity receives resources from the income of the General State Budget, but these were reduced by the economic situation in the country, as a result of the pandemic caused by the covid-19, which not only hit our economy, but worldwide, the GAD did not collect what it budgeted for its own income, and despite the crisis it spent more than what was left over. | es_ES |
| dc.description.abstract | La presente investigación se centra en analizar el control interno presupuestario del GAD Municipal del cantón Vinces en el período 2020, para determinar cómo se ha llevado a cabo la gestión administrativa en la institución en relación a la obtención de fuentes de ingresos como en el cumplimiento de sus obligaciones, porque esta entidad tiene la responsabilidad de emitir y desempeñar políticas, procedimientos u otros mecanismos de control para alcanzar su adecuada ejecución presupuestaría que le permita lograr sus objetivos. Este estudio de caso, está estructurado bajo la sublínea de investigación “Gestión financiera, tributaria y compromiso social”, previo a la obtención del título de tercer nivel - Licenciatura en Contabilidad y Auditoría. Para la obtención de información que sustente este trabajo se utilizó una investigación cualitativa para analizar el comportamiento del control interno a nivel organizacional específicamente en el ámbito del sector público y como su no aplicabilidad afecta a que los procesos no se realicen de manera eficiente bajo el cumplimiento de normas éticas profesionales e incida en que una institución no cumpla con sus metas propuestas. Se empleó la técnica de entrevista a través de un cuestionario estructurado de preguntas dirigidas al director financiero, quien facilitó información y las cédulas de ingresos, gastos y el estado de ejecución presupuestaria del año 2020. De acuerdo a los resultados obtenidos, el GAD de Vinces enmarca sus procesos de acuerdo a las disposiciones legales que lo rigen, cabe recalcar que la entidad recibe recursos provenientes de las rentas del Presupuesto General del Estado, pero estos fueron reducidos por la situación económica que vive el país, a raíz de la pandemia originada por el covid-19, que no sólo golpeó a nuestra economía, sino a nivel mundial, el GAD no logró recaudar lo que presupuestó por concepto de ingresos propios, y a pesar de la crisis gastó más de lo que generó. | es_ES |
| dc.format.extent | 46 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 | es_ES |
| dc.subject | Presupuesto | es_ES |
| dc.subject | GAD Municipal | es_ES |
| dc.subject | Planificación | es_ES |
| dc.subject | Ingresos | es_ES |
| dc.subject | Gastos | es_ES |
| dc.title | Control interno presupuestario del GAD Municipal del cantón Vinces en el período 2020. | es_ES |
| dc.type | bachelorThesis | es_ES |
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