Control interno contable, del Gobierno Autónomo Descentralizado Parroquial Rural de Febres Cordero del año 2021.
| dc.contributor.advisor | Uhsca Cuzco, Nancy Elizabeth | |
| dc.contributor.author | Yerovi Guerrero, Roberto Samuel | |
| dc.date.accessioned | 2023-05-31T16:50:55Z | |
| dc.date.available | 2023-05-31T16:50:55Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/14134 | |
| dc.description | Within any institution, the correct use and management of the internal accounting control system is important and necessary, because it is a tool that will allow institutions to correctly execute accounting operations efficiently and effectively, which is why in this In a case study, the management of internal control in the Febres Cordero Autonomous Decentralized Parish Government in the 2021 period was analyzed in order to identify its records, risk levels and reliability of the information presented; That is why the methodology used in the present investigation is the deductive method using as a technique the application of an interview directed to the financial analyst of the GAD Parroquial Febres Cordero, taking as an instrument a questionnaire of questions for the correct functioning and analysis of the same. Through the analysis of the surveys it was possible to observe that within the Febres Cordero Parish GAD the intervention of the department in charge of Internal Accounting Control is deficient since its analysis and evaluation are not carried out optimally, thus causing the accounting records to be reflected are lacking in knowledge and professionalism within the area that is issued, That is why it is necessary to restructure a good control system within the Febres Cordero parish GAD. | es_ES |
| dc.description | Within any institution, the correct use and management of the internal accounting control system is important and necessary, because it is a tool that will allow institutions to correctly execute accounting operations efficiently and effectively, which is why in this In a case study, the management of internal control in the Febres Cordero Autonomous Decentralized Parish Government in the 2021 period was analyzed in order to identify its records, risk levels and reliability of the information presented; That is why the methodology used in the present investigation is the deductive method using as a technique the application of an interview directed to the financial analyst of the GAD Parroquial Febres Cordero, taking as an instrument a questionnaire of questions for the correct functioning and analysis of the same. Through the analysis of the surveys it was possible to observe that within the Febres Cordero Parish GAD the intervention of the department in charge of Internal Accounting Control is deficient since its analysis and evaluation are not carried out optimally, thus causing the accounting records to be reflected are lacking in knowledge and professionalism within the area that is issued, That is why it is necessary to restructure a good control system within the Febres Cordero parish GAD. | es_ES |
| dc.description.abstract | Dentro de cualquier institución el uso y manejo correcto del sistema control interno contable es importante y necesario, debido a que es una herramienta que permitirá que las instituciones puedan ejecutar de manera correcta las operaciones contables de forma eficiente y eficaz, es por ello que en este estudio de caso se procedió a analizar el manejo del control interno que se tiene en el Gobierno Autónomo Descentralizado Parroquial de Febres Cordero en el período 2021 para así poder identificar sus registros, niveles de riesgo y confiabilidad de la información presentada; es por ello que la metodología utilizada en la presente investigación es el método deductivo utilizando como técnica la aplicación de una entrevista dirigida al analista financiero del GAD Parroquial Febres Cordero tomando como instrumento un cuestionario de preguntas para el correcto funcionamiento y análisis del mismo. A través del análisis de las encuestas se pudo observar que dentro del GAD Parroquial Febres Cordero la intervención del departamento encargado del Control Interno contable se muestre deficiente ya que no se realiza su análisis y evaluación de manera óptima causando así que los registros contables que se reflejen sean faltos de conocimiento y profesionalismo dentro del área que se emite, es por ello que es necesario la reestructuración de un buen sistema de control dentro del GAD parroquial Febres Cordero. | es_ES |
| dc.format.extent | 42 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2023 | 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 | Registros contables | es_ES |
| dc.subject | Nivel de riesgo | es_ES |
| dc.subject | Confiabilidad | es_ES |
| dc.subject | Análisis interno | es_ES |
| dc.title | Control interno contable, del Gobierno Autónomo Descentralizado Parroquial Rural de Febres Cordero del año 2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
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