Control interno del proceso contable en el Gobierno Autónomo Descentralizado Municipal del Cantón de Baba, periodo 2021.
| dc.contributor.advisor | Huilcapi Masacon, Nora Ursula | |
| dc.contributor.author | Onofre Valero, Génesis Clariza | |
| dc.date.accessioned | 2022-05-10T19:17:49Z | |
| dc.date.available | 2022-05-10T19:17:49Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/11529 | |
| dc.description | The present study focuses on examining the internal control of the accounting process in the Decentralized Autonomous Government of the Baba Canton for the period 2021, in order to reveal the key points and the shortcomings that still exist. The data obtained from the survey was carried out in the finance department, in the accounting area where the capital estimate was planned to carry out all the activities of the GAD, where the existing deficiencies in the control were discovered. performed activities. The risk factors detected were mainly control risk, with a poor application of the internal control procedures suffered by the internal processes brought to the financial department. It is important that the Decentralized Autonomous Government of the State of Baba find development mechanisms to overcome existing problems and provide a quality and timely works and projects service, ensuring the economic and social development of the people. In this research, my focus is on reviewing and identifying solutions to overcome deficiencies in accounting management, design control documents and identify tools that facilitate the optimization of internal control in the Decentralized Autonomous Government of the State of Baba. | es_ES |
| dc.description | The present study focuses on examining the internal control of the accounting process in the Decentralized Autonomous Government of the Baba Canton for the period 2021, in order to reveal the key points and the shortcomings that still exist. The data obtained from the survey was carried out in the finance department, in the accounting area where the capital estimate was planned to carry out all the activities of the GAD, where the existing deficiencies in the control were discovered. performed activities. The risk factors detected were mainly control risk, with a poor application of the internal control procedures suffered by the internal processes brought to the financial department. It is important that the Decentralized Autonomous Government of the State of Baba find development mechanisms to overcome existing problems and provide a quality and timely works and projects service, ensuring the economic and social development of the people. In this research, my focus is on reviewing and identifying solutions to overcome deficiencies in accounting management, design control documents and identify tools that facilitate the optimization of internal control in the Decentralized Autonomous Government of the State of Baba. | es_ES |
| dc.description.abstract | El presente estudio se enfoca en examinar el control interno del proceso contable en el Gobierno Autónomo Descentralizado del Cantón de Baba para el período 2021, con el fin de develar los puntos clave y las falencias que aún existen. Los datos obtenidos de la encuesta se realizaron en el departamento de finanzas, en el área de contabilidad donde se planeó la asignación de capital para realizar todas las actividades del GAD, donde se descubrió las deficiencias existentes en el control. actividades realizadas. Los factores de riesgo detectados fueron principalmente riesgo de control, con una mala aplicación de los procedimientos de control interno afectando los procesos internos llevados al departamento financiero. Es importante que el Gobierno Autónomo Descentralizado del Estado de Baba encuentre mecanismos de desarrollo para superar los problemas existentes y brindar un servicio de obras y proyectos de calidad y oportuno, asegurar el desarrollo económico y social del pueblo. En la presente investigación, mi enfoque está en revisar e identificar soluciones para superar las deficiencias en la gestión contable, diseñar documentos de control e identificar herramientas que faciliten la optimización del control interno en el Gobierno Autónomo Descentralizado del Estado de Baba. | es_ES |
| dc.format.extent | 31 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 | Gobiernos Autónomos Descentralizado | es_ES |
| dc.subject | Control | es_ES |
| dc.subject | Planificación | es_ES |
| dc.subject | Población | es_ES |
| dc.title | Control interno del proceso contable en el Gobierno Autónomo Descentralizado Municipal del Cantón de Baba, periodo 2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
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