Control interno presupuestario del GAD municipal del Cantón Vinces, en el período 2022
| dc.contributor.advisor | Merchán Jácome, Verónica Alexandra | |
| dc.contributor.author | León Zamora, Josmar Meredid | |
| dc.date.accessioned | 2023-11-15T18:49:26Z | |
| dc.date.available | 2023-11-15T18:49:26Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15304 | |
| dc.description | This study focuses on evaluating the budgetary internal control of the Municipal Decentralized Autonomous Government (GAD) of the Vinces Canton during the year 2022. The identified problem is related to deficiencies in budget management, which can affect the efficiency and transparency of financial processes. The justification lies in the importance of ensuring proper financial management in government entities for the efficient use of public resources. The general objective is to determine the state of budgetary internal control in the Vinces GAD and evaluate its financial processes. The methodology included the review of financial records, an internal control matrix, and interviews with financial personnel. In conclusion, deficiencies in budget management were identified, such as the lack of documentation and periodic review of financial reports. The importance of establishing clear processes, spending limits, personnel training, and leadership commitment to improve financial internal control in the Vinces GAD was highlighted. | es_ES |
| dc.description | This study focuses on evaluating the budgetary internal control of the Municipal Decentralized Autonomous Government (GAD) of the Vinces Canton during the year 2022. The identified problem is related to deficiencies in budget management, which can affect the efficiency and transparency of financial processes. The justification lies in the importance of ensuring proper financial management in government entities for the efficient use of public resources. The general objective is to determine the state of budgetary internal control in the Vinces GAD and evaluate its financial processes. The methodology included the review of financial records, an internal control matrix, and interviews with financial personnel. In conclusion, deficiencies in budget management were identified, such as the lack of documentation and periodic review of financial reports. The importance of establishing clear processes, spending limits, personnel training, and leadership commitment to improve financial internal control in the Vinces GAD was highlighted. | es_ES |
| dc.description.abstract | Este estudio se centra en evaluar el control interno presupuestario del Gobierno Autónomo Descentralizado (GAD) municipal del Cantón Vinces durante el año 2022. El problema identificado se relaciona con deficiencias en la gestión presupuestaria, lo que puede afectar la eficiencia y transparencia de los procesos financieros. La justificación radica en la importancia de garantizar una administración financiera adecuada en entidades gubernamentales para el uso eficiente de recursos públicos. El objetivo general es determinar el estado del control interno presupuestario en el GAD de Vinces y evaluar sus procesos financieros. La metodología incluyó la revisión de registros financieros, una matriz de control interno y entrevistas al personal financiero. En conclusión, se identificaron deficiencias en la gestión presupuestaria, como la falta de documentación y revisión periódica de informes financieros. Se resaltó la importancia de establecer procesos claros, límites de gasto, capacitación del personal y el compromiso de liderazgo para mejorar el control interno financiero en el GAD de Vinces | es_ES |
| dc.format.extent | 34 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 | es_ES |
| dc.subject | Interno | es_ES |
| dc.subject | Presupuesto | es_ES |
| dc.subject | Gestión | es_ES |
| dc.subject | Financiera | es_ES |
| dc.title | Control interno presupuestario del GAD municipal del Cantón Vinces, en el período 2022 | es_ES |
| dc.type | bachelorThesis | es_ES |
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