Procesos contables financieros y auditoría operativa

This research study titled "Financial Accounting Processes and Operational Auditing" aims to analyze how operational auditing influences financial accounting processes within an educational institution. The research employed a mixed-methods approach to address the complexity of the topics. Historical, analytical, and empirical methods were utilized, including direct observation, surveys, interviews, and documentary analysis. The institution faces difficulties in applying procedures due to the lack of a manual of accounting policies, which affects the presentation of financial information and the management's decision-making process. Although there is some compliance with standards, it is not complete. Through methods, techniques, and a series of auditing procedures, the results indicate the need to develop a manual of accounting policies and to provide training for the involved personnel for the correct application of accounting standards.

• Autor principal: Moreno Rodríguez, Shirley Priscilla (author)
• Formato: masterThesis
• Idioma: spa
• Publicado em: 2025
• Assuntos: Auditoría financiera; Contabilidad; Finanzas; Empresa
• Acesso em linha: http://repositorio.ulvr.edu.ec/handle/44000/7753