Control interno de propiedad, planta y equipo en el GAD Municipal de Vinces en el período 2023.
| dc.contributor.advisor | Morán Rodríguez, Petita Susana | |
| dc.contributor.author | Tapia León, Galo José | |
| dc.date.accessioned | 2025-04-28T15:40:43Z | |
| dc.date.available | 2025-04-28T15:40:43Z | |
| dc.date.issued | 2025 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/18050 | |
| dc.description | The study analyzes the internal control of Property, Plant and Equipment in the Municipal GAD of Vinces during 2023, identifying deficiencies in the registration, valuation and maintenance of assets. The investigation shows the lack of formal procedures for the depreciation and control of assets, which impacts financial transparency and investment planning. Inconsistencies were detected between the physical and accounting inventory, in addition to the absence of regular audits, increasing the risk of errors and fraud. The lack of a preventive maintenance plan has generated deterioration in essential assets, increasing repair costs and affecting the provision of public services. As solutions, it is recommended to implement a comprehensive asset registration and labeling system, establish clear valuation and depreciation procedures, and design a preventive maintenance plan. These actions will strengthen asset management, guarantee the reliability of financial statements and improve the operational efficiency of the Vinces Municipal GAD. | es_ES |
| dc.description | The study analyzes the internal control of Property, Plant and Equipment in the Municipal GAD of Vinces during 2023, identifying deficiencies in the registration, valuation and maintenance of assets. The investigation shows the lack of formal procedures for the depreciation and control of assets, which impacts financial transparency and investment planning. Inconsistencies were detected between the physical and accounting inventory, in addition to the absence of regular audits, increasing the risk of errors and fraud. The lack of a preventive maintenance plan has generated deterioration in essential assets, increasing repair costs and affecting the provision of public services. As solutions, it is recommended to implement a comprehensive asset registration and labeling system, establish clear valuation and depreciation procedures, and design a preventive maintenance plan. These actions will strengthen asset management, guarantee the reliability of financial statements and improve the operational efficiency of the Vinces Municipal GAD. | es_ES |
| dc.description.abstract | El estudio analiza el control interno de Propiedad, Planta y Equipo en el GAD Municipal de Vinces durante el 2023, identificando deficiencias en el registro, valorización y mantenimiento de activos. La investigación evidencia la falta de procedimientos formales para la depreciación y control de bienes, lo que impacta la transparencia financiera y la planificación de inversiones. Se detectaron inconsistencias entre el inventario físico y contable, además de la ausencia de auditorías regulares, aumentando el riesgo de errores y fraudes. La falta de un plan de mantenimiento preventivo ha generado deterioro en activos esenciales, elevando los costos de reparación y afectando la prestación de servicios públicos. Como soluciones, se recomienda implementar un sistema integral de registro y etiquetado de activos, establecer procedimientos claros de valorización y depreciación, y diseñar un plan de mantenimiento preventivo. Estas acciones fortalecerán la gestión patrimonial, garantizarán la confiabilidad de los estados financieros y mejorarán la eficiencia operativa del GAD Municipal de Vinces. | es_ES |
| dc.format.extent | 45 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2025 | es_ES |
| dc.rights | Attribution-NonCommercial-NoDerivs 3.0 United States | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/us/ | * |
| dc.subject | Auditoría | es_ES |
| dc.subject | Control interno | es_ES |
| dc.subject | Depreciación | es_ES |
| dc.subject | Inventario | es_ES |
| dc.subject | Transparencia | es_ES |
| dc.subject.other | Contabilidad y Auditoría | es_ES |
| dc.title | Control interno de propiedad, planta y equipo en el GAD Municipal de Vinces en el período 2023. | es_ES |
| dc.type | bachelorThesis | es_ES |
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