Contabilidad y Auditoria
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ItemANÁLISIS DEL CONTROL INTERNO DE LOS PROCESOS OPERATIVOS Y SU REPERCUSIÓN EN LA RENTABILIDAD DE LA QUINTA SAN JUAN DURANTE EL PERIODO COMPRENDIDO ENTRE EL 01 DE ENERO Y EL 31 DE DICIEMBRE 2018(Universidad Técnica de Manabí, 2020) NAVIA BARREIRO, DANIELA FRANCHESKA ; VALENCIA VÉLEZ, IRIS CAROLINA ; CARRERA MACÍAS, MANUELThe Internal Control System of a company is the management support of the administration, since it is mainly used for the purpose of safeguarding the organization's assets, obtaining reliable accounting records, promoting the efficiency and effectiveness of operations and encouraging compliance with existing policies, laws and regulations. This research work was carried out in the Quinta San Juan, located on the 5th June street of the city of Portoviejo, in order to analyze the internal control of the operational processes and their impact on the profitability of the same during the period between January 1 and December 31, 2018, which could be measured through the fulfillment of the objectives. The internal control and the operational processes were analyzed through surveys, questionnaires and interviews which allowed us to know the strengths and weaknesses, which were applied to the manager and the collaborators of the company since they are the ones who know the problem closely. From this development, it could be concluded that Quinta San Juan has certain weaknesses that must be improved to achieve full compliance with operational processes through adequate internal control that facilitates employees to fully comply with their work. With final elements of the study, the results report was developed, detailing the fulfillment of the objectives, conclusions and recommendations of the research work; developing the respective bibliography, as well as the annexes
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ItemANÁLISIS DEL CONTROL INTERNO DE LOS PROCESOS OPERATIVOS Y SU REPERCUSIÓN EN LA RENTABILIDAD DE LA QUINTA SAN JUAN DURANTE EL PERIODO COMPRENDIDO ENTRE EL 01 DE ENERO Y EL 31 DE DICIEMBRE 2018(Universidad Técnica de Manabí, 2020) NAVIA BARREIRO, DANIELA FRANCHESKA ; VALENCIA VÉLEZ, IRIS CAROLINA ; CARRERA MACÍAS, MANUELThis research work was carried out in the Quinta San Juan, located on the 5th June street of the city of Portoviejo, in order to analyze the internal control of the operational processes and their impact on the profitability of the same during the period between January 1 and December 31, 2018, which could be measured through the fulfillment of the objectives. The internal control and the operational processes were analyzed through surveys, questionnaires and interviews which allowed us to know the strengths and weaknesses, which were applied to the manager and the collaborators of the company since they are the ones who know the problem closely. From this development, it could be concluded that Quinta San Juan has certain weaknesses that must be improved to achieve full compliance with operational processes through adequate internal control that facilitates employees to fully comply with their work. With final elements of the study, the results report was developed, detailing the fulfillment of the objectives, conclusions and recommendations of the research work; developing the respective bibliography, as well as the annexes.
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ItemEVALUACION DE CONTROL INTERNO AL PROCESO DE ADQUISICION DE BIENES Y SERVICIOS DEL GOBIERNO AUTONOMO DESCENTRALIZADO MUNICIPAL DEL CANTON TOSAGUA EN EL PERIODO COMPRENDIDO DEL 01 DE ENERO AL 31 DE DICIEMBRE DEL 2015( 2017) CEDEÑO INTRIAGO, DIANA BEATRIZ ; GUERRERO VÉLEZ, MARICELA ELIZABETHEl trabajo de titulación efectuado consistió en la ejecución de una Evaluación de Control Interno al proceso de adquisición de bienes y servicios del Gobierno Autónomo Descentralizado Municipal del Cantón Tosagua en la que se analizó las actividades que comprende dicho proceso y que fueron desarrolladas durante el período comprendido del 01 de Enero al 31 de Diciembre del 2015. La evaluación de control interno se realizó con la disposición del personal que labora en la entidad municipal, a quienes en primera instancia se les informó del trabajo a ejecutarse mediante las respectivas notificaciones que detallaron los objetivos y las personas que intervendrían en el proceso de la evaluación, demostrando su apoyo mediante el acceso a la información relevante que constituye el sustento de nuestro trabajo de titulación. Para determinar el nivel de cumplimiento de las normativas que regulan el proceso de compra y adquisición de bienes y servicios del Gobierno Autónomo Descentralizado Municipal del Cantón Tosagua se efectuaron cuestionarios de evaluación de control interno dirigidos a cada uno de los responsables de las actividades que intervienen en este proceso, estableciéndose así el grado de confianza que la entidad debe tener sobre los controles aplicados. Con los resultados de la aplicación de los cuestionarios se pudo establecer situaciones significativas que se desarrollan de manera parcial y que constituyen los principales hallazgos del trabajo realizado, consideradas para la elaboración de las respectivas conclusiones y recomendaciones para optimizar el proceso de compra y adquisición de bienes y servicios del Gobierno Autónomo Descentralizado Municipal del Cantón Tosagua, y mejorar en el cumplimiento de las actividades planificadas que benefician a la comunidad en general.
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ItemEVALUACIÓN DEL CONTROL INTERNO Y SU REPERCUSIÓN EN LA GESTIÓN ADMINISTRATIVA DEL GOBIERNO AUTÓNOMO DESCENTRALIZADO DEL CANTÓN ROCAFUERTE DURANTE EL PERÍODO 2017 - 2018(Universidad Técnica de Manabí, 2020) SANTANA CEDEÑO, HEIMY JOHANNA ; ZAMBRANO CHINGA, JOEL ANDRÉS ; RODRÍGUEZ MENDOZA, RICARDOInternal control is a fundamental tool for companies because it has the purpose of managing the appropriate financial information to later be used by managers to make correct decisions in order to avoid making mistakes, contributing in a timely manner to the development of the activities that They are related to administrative management, which is why this study aimed to determine the impact of the Evaluation of internal control in the administrative management of the Decentralized Autonomous Government of the Rocafuerte canton during the period 2017 - 2018, aspect that is It was carried out through the application of investigative methods, backed by technical data collection sheets, through which it was possible to establish that: the main shortcomings in the internal control of the institution are that the institution never applies strategic aimed at strengthening what s services, risk matrices are not always developed, the institution does not usually review, analyze and adapt the processes to achieve greater operational efficiency by eliminating unnecessary and bureaucratic procedures, in the same way almost no effective communication between all areas is presented. of the institution and self-evaluation processes of the internal control process are almost never applied. With regard to administrative management, it was possible to establish that there is almost never periodic, timely and reliable information on the fulfillment of goals as well as the planning area almost never verifies the fulfillment of the schedules and the fulfillment of the goals is rarely as programmed by the institution.