Licenciado Auditoria
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ItemControl Interno del área Talento Humano y su incidencia en la Gestión Administrativa del Distrito Educativo Portoviejo 2019-2020.(Universidad Técnica de Manabí, 2021)The investigation was based on the execution of an analysis of the internal control in the Human Talent area of the Educational District 13D01 Portoviejo and how it affected the administrative management. For the purpose of this study, the sample that served as a reference were the servers that work in the dependencies of the institution since they are in charge of carrying out the different processes that are assigned to the District as a decentralized entity of the Ministry of Education and thus be able to satisfy requirements of citizenship in general. The chosen population were the administrative officials of the Portoviejo District, taking 132 servers as a sample for analysis, which represents 100% of the population. The investigative work consists of the following parts: financial and administrative analysis of the District, evaluation of the internal control system through COSO III, determination of the level of incidence of the results of the internal control system of the Human Talent area in administrative management, surveys of officials and interviews with the District Director and department heads, data processing, and analysis of the results. The financial, administrative and human talent diagnosis through the evaluation of the internal control system allowed to know the situation in which the entity was and to identify the existing problems. The applied surveys were elaborated with questions that made it possible to show the shortcomings that the entity presents in various aspects. In the annexes you can find the surveys carried out. The data processing was carried out with statistical criteria and the calculations obey current mathematical norms. Finally, with the data and calculations represented in statistical graphs, the results were carefully analyzed in such a way that it allowed verifying the objectives and giving some recommendations.
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ItemControl interno del área financiera y su incidencia en la rentabilidad de la cooperativa de transporte Manabí, año 2020(Universidad Técnica de Manabí, 2021)This titling work was developed in the Manabí Transport Cooperative, which is recognized for the transport and parcel services it provides to users in a reliable and quality manner. The objective of this study was to analyze the internal control of the financial area and its impact on the profitability of the Manabí Transport Cooperative, year 2020. The methodology used is of a quantitative type due to the fact that information was collected within the organization for its subsequent analysis, which includes both variables under study. The research design was non-experimental and transactional, since it focused on the observation and analysis of the reality of the company. The population was composed of 2 people, which includes the manager and the person in charge of the accounting department of the cooperative. It was concluded that the Manabí Transport Cooperative is regulated under the Superintendence of Popular and Solidarity Economy, which has updated its mission, vision and values of the institution, however, it does not have a manual of functions that determines the activities and responsibilities of the collaborators, in addition, that the profile is established for each job. Likewise, they do not establish controls on the validity and quality of internal control in the development of their daily activities, because the internal regulations are undergoing an updating process.
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ItemControl interno de las cuentas por cobrar y su incidencia en la liquidez de la empresa DISTPAMOGA S.A., de la ciudad de Portoviejo durante el período 2018-2019.(Universidad Técnica de Manabí, 2021)Organizations must maintain internal control of their activities, be they administrative or financial; because through this it is possible to prevent fraud, locate errors and stimulate operational efficiency. The fundamental purpose of the internal control of accounts receivable for the distributor DISTPAMOGA, is to contribute to the management in the timely and reliable knowledge in the planning, organization, execution and supervision processes of its operational behavior and in this way to improve the liquidity of the company. company since portfolio recovery is part of cash flows. For the development of the research, a methodology based on a descriptive, field and documentary study was used, with a sample of five people who work in the company and an interview directed to the manager; This made it possible to detect the weaknesses present due to the lack of an internal control manual for accounts receivable. In addition, an internal control manual for accounts receivable is presented, which defines the objectives, mission, vision, goals, scope, standards and policies that support the proposal.
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Item“Control interno de la cuenta inventario y su relación con la rentabilidad de la empresa Garlar Cía. Ltda. año 2019”.(Universidad Técnica de Manabí, 2021)Internal control has been a great help in the business environment since it provides reasonable security for all the levels of the organization, ensuring that all its processes are carried out efficiently in order to prevent risks and correct errors. The objective of this research work is to analyze how the internal control of the inventory account is related to the profitability of the company Garlar Cía. Ltda. located in the city 24 de mayo in 2019, in order to propose internal control strategies to improve the profitability levels of the entity. The thesis includes the definition of its objectives, review of the theoretical framework, visualization of the scope of the study, elaboration of hypotheses, development of the research design, the collection and analysis of data, as well as the reporting of the results. The results obtained from this research were achieved through techniques such as inquiry, observation, questionnaires, and interviews with the administrative manager and the accountant; and using the descriptive method as an investigative method. Concluding with an internal control system for the inventory account with high confidence levels and low risk.
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ItemControl interno de inventarios y la toma de decisiones del gobierno autónomo descentralizado municipal de Bolívar, 2019-2020(Universidad Técnica de Manabí, 2021)The internal control of inventories is a process of great importance in public entities, ensuring a reliable administrative structure which makes it possible to carry out constant control, an option that will serve as an influence on decision-making allowing effective and efficient growth through the fulfillment of institutional objectives. The general objective of this investigation was to determine the relationship of the internal control of the inventories with the decision-making processes of the Municipal Decentralized Autonomous Government of the Bolívar canton during the fiscal period 2019-2020. For the execution of this case analysis, a methodology based on field research, descriptive and bibliographic, was applied, with a sample of four people who work in the institution, including an interview addressed to the mayor, who is the highest authority, which allowed to obtain as a result of weak point the lack of a manual of policies and procedures of the activities carried out in the Winery area. Among the main conclusions, the internal control of inventories does not directly affect the decision-making of the Decentralized Autonomous Government during the periods 2019-2020 because the decisions taken in the entity are taken in relation to the needs of the Bolivarian community. In compliance with the specific objective, a manual of policies and procedures for the activities carried out in the Warehouse area was presented, in which the objective, mission, vision, standards, procedures and policies are specified in terms of the deficiencies found.