ANÁLISIS DE LAS NORMAS DE CONTROL INTERNO EN EL ÁREA DE RECAUDACIÓN EN EL GOBIERNO AUTÓNOMO DESCENTRALIZADO DEL CANTÓN SANTA ANA AÑO 2020

Abstract

The present titling work was carried out to analyze the application of internal control standards in the collection area of the Decentralized Autonomous Government of the Santa Ana canton in 2020. Its importance lies in a procedure adopted by it, with the purpose of meet their objectives, help reduce and detect possible errors and risks. Likewise, confirm compliance with laws and regulations. To achieve the objective of the study, a field investigation was carried out. The applied methodology allowed to achieve the results obtained with the implementation of the data collection technique, using the internal control questionnaire, the interview and observation to verify the collection system within the GAD. Among the main results, a good administration, communication and application of the code of ethics was evidenced, in addition to the fact that they do not have a risk plan, they do not adopt pertinent measures to deal with them in the collection area, demonstrated with a control questionnaire. internal with its due components, executed by the head of the budget area. The main conclusions resulted in a real focus for the entity, by taking into account the weak points to improve, having relevant measures in the face of risks and promoting continuous monitoring of the collections and due dates of the payments of the citizens' taxes