Control interno contable del período 2022 en el Gobierno Autónomo Descentralizado Rural de la parroquia Ricaurte.
| dc.contributor.advisor | Caicedo Monserrate, Diana Lorena | |
| dc.contributor.author | Monserrate Pisco, Luzmila Cecibel | |
| dc.date.accessioned | 2024-03-21T17:12:43Z | |
| dc.date.available | 2024-03-21T17:12:43Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15758 | |
| dc.description | The case study of the Rural Decentralized Autonomous Government of the Ricaurte parish for the period 2022 addresses the essence of accounting and auditing, focusing on internal accounting control as a fundamental pillar for the transparency and effectiveness of financial management. The research arises from the need to evaluate the robustness of the internal accounting control system, identify the level of confidence in said system and verify the execution of internal control through surplus/deficit analysis, emphasizing the importance of responsible and transparent public management. . This study not only seeks to expose existing gaps but also propose practical improvements that contribute to the sustainable development of the community. The methodology adopted to carry out this research combined the documentary analysis of the GAD's financial information with the application of an internal control matrix structured around the five phases of internal control, allowing a comprehensive evaluation of the accounting processes. Through this approach, it was possible to capture a reliable image of the GAD's financial situation, evaluating the effectiveness of its internal controls and its ability to efficiently manage public resources. | es_ES |
| dc.description | The case study of the Rural Decentralized Autonomous Government of the Ricaurte parish for the period 2022 addresses the essence of accounting and auditing, focusing on internal accounting control as a fundamental pillar for the transparency and effectiveness of financial management. The research arises from the need to evaluate the robustness of the internal accounting control system, identify the level of confidence in said system and verify the execution of internal control through surplus/deficit analysis, emphasizing the importance of responsible and transparent public management. . This study not only seeks to expose existing gaps but also propose practical improvements that contribute to the sustainable development of the community. The methodology adopted to carry out this research combined the documentary analysis of the GAD's financial information with the application of an internal control matrix structured around the five phases of internal control, allowing a comprehensive evaluation of the accounting processes. Through this approach, it was possible to capture a reliable image of the GAD's financial situation, evaluating the effectiveness of its internal controls and its ability to efficiently manage public resources. | es_ES |
| dc.description.abstract | El caso de estudio del Gobierno Autónomo Descentralizado Rural de la parroquia Ricaurte para el período 2022 aborda la esencia de la contabilidad y auditoría, centrándose en el control interno contable como pilar fundamental para la transparencia y eficacia de la gestión financiera. La investigación surge de la necesidad de evaluar la robustez del sistema de control interno contable, identificar el nivel de confianza en dicho sistema y verificar la ejecución del control interno mediante el análisis de superávit/déficit, enfatizando la importancia de una gestión pública responsable y transparente. Este estudio no solo busca exponer las brechas existentes sino también proponer mejoras prácticas que contribuyan al desarrollo sostenible de la comunidad. La metodología adoptada para llevar a cabo esta investigación combinó el análisis documental de la información financiera del GAD con la aplicación de una matriz de control interno estructurada en torno a las cinco fases del control interno, permitiendo una evaluación integral de los procesos contables. A través de esta aproximación, se logró capturar una imagen fidedigna de la situación financiera del GAD, evaluando la efectividad de sus controles internos y su capacidad para gestionar eficientemente los recursos públicos. | es_ES |
| dc.format.extent | 52 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2024 | 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 | Gestión | es_ES |
| dc.subject | Control | es_ES |
| dc.subject | Interno | es_ES |
| dc.subject | Contable | es_ES |
| dc.subject | Presupuesto | es_ES |
| dc.title | Control interno contable del período 2022 en el Gobierno Autónomo Descentralizado Rural de la parroquia Ricaurte. | es_ES |
| dc.type | bachelorThesis | es_ES |
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