El Control Interno como instrumento para mejorar la Administración de Bienes en el Gobierno Autónomo Descentralizado de la Provincia Bolívar, año 2019
Previously, the person responsible for control in an organization was the audit, the one that intervened in the processes reviewing and fully approving the operations of payments, income, payroll, kardex and other tasks specific to each area, this is what we understand as prior control. . This signi...
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| Formaat: | bachelorThesis |
| Taal: | spa |
| Gepubliceerd in: |
2020
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| Onderwerpen: | |
| Online toegang: | http://dspace.ueb.edu.ec/handle/123456789/3537 |
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Voeg label toe | Samenvatting: | Previously, the person responsible for control in an organization was the audit, the one that intervened in the processes reviewing and fully approving the operations of payments, income, payroll, kardex and other tasks specific to each area, this is what we understand as prior control. . This significantly advanced knowledge, currently promotes a modern internal control framework which consolidates the management and control of documentation, registration and the performance of tractions as an event segregation of duties, supervision at different levels, access and resource responsibility, self-control, continuous improvement, risk assessment and management. We know that all organizations work to achieve their objectives, facing the risks that threaten their achievement, for this reason, regardless of the sector in which companies operate, it is very important to maintain an adequate internal control system, allowing to reinforce the dynamics where it develops and the accelerated change of the environment, in such a way that it contributes to the fulfillment of the defined strategic objectives and is an essential part of the organizational culture. The research project is called "internal control as an instrument to improve the Administration of Assets in the Decentralized Autonomous Government of the Bolivar Province, year 2019" arises with the need to identify weaknesses in the administration of assets of this institution, taking into consideration laws, regulations, control standards and through these detect the legal requirements that are being breached. An inadequate administration of goods tends to cause economic losses in the entities, impacting on the budget, and the staff, not having all the necessary resources, will be able to negatively meet the organizational objectives, preventing the provision of quality goods and services. XVIII The research is descriptive, bibliographic, field and mixed; due to the cross-sectional time, since the information provided by the officials is obtained at the time, therefore it does not require follow-up for a certain time, and provides the reality of the administration, control and maintenance unit. of assets and inventories, in compliance with the current legal framework. It began with the analysis of documents, (financial statements, inventory of movable property and real estate owned by this institution) and in this way technical information was obtained that supports the work, once the object of study was understood an instrument was designed for the application of the survey being this the part of field, the same that allows to know qualitative and quantitative information of the current situation of the GADPB. With the application of the Internal Control Questionnaire and the results of this investigation, it is evident that public officials are unaware of the responsibilities that come with being administrative custodians, end users due to the use, maintenance and care of public goods. For this reason, the proposal of the investigative work is to design an internal manual for the administration and control of long-term assets of the GADPB, making its staff aware of the responsibilities involved in manipulating funds, resources and public assets, helping to minimize risks, to that in a certain time you do not have to regret. Key words: Control Standards, Property Administration, Custodian, End User, Decentralized Autonomous Government of the Bolívar Province (GADPB). |
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