Evaluación del control interno del área financiera de la EPMAPA-PED del cantón Pedernales en el periodo 2014-2017

The purpose of this study was to evaluate the internal control of the financial area of the EPMAPA-PED of Pedernales canton. For this research techniques were carried out as an interview to the general manager to know in first instance which are the processes of the area, likewise the observation file was applied, which allowed to observe facts and present social realities according to the activities they do. In addition, research methods such as the inductive one that allowed obtaining information through bibliographic sources were immersed, the deductive method helped to obtain an approach of the processes that are carried out in the institution. Field research was also used since the information was obtained directly in the place of the study object. Finally, with the results obtained, a proposal was made of the improvement plan for the proper functioning of the internal control of the financial area of the institution, elaborated based on the shortcomings found in the evaluation processes, such as: reconciliation of the balances of the accounts, budget, pre-payment control, measures to protect the collection and control and custody of the guarantee; same that was socialized towards the collaborators of the financial area. In this way it is concluded that, when performing the internal control by means of evaluation instruments; this activity evidenced problems such as: in the processes of; reconciliation of account balances, budget, pre-payment control, measures to protect collections and control and custody of guarantees.

• 主要作者: Navarrete Giler, Martha Estefanía (author)
• 其他作者: Ramírez Castro, Selena Geraldine (author)
• 格式: bachelorThesis
• 语言: spa
• 出版: 2019
• 主题: Evaluación; Control Interno; Tesorería; Plan de Mejoras; Estrategias; Desempeño
• 在线阅读: http://repositorio.espam.edu.ec/handle/42000/981