Control contable COSO II, para el Control Contable financiero en el Gobierno Autónomo Descentralizado Parroquial Rural de la Magdalena, en el primer semestre del año 2023

The Decentralized Rural Parochial Autonomous Government of La Magdalena located in the Chimbo Canton, Bolívar Province, does not have an internal control system, therefore, a series of problems were evident that affect the efficiency of the institution's management, for example. which is essential to manage a tool such as COSO II, for financial accounting control, in which it was determined as a general objective; improve financial accounting control in the Rural Parochial Decentralized Autonomous Government of La Magdalena through the application of a Coso II model. In the methodological aspect, exploratory, bibliographic, descriptive research was used, presenting a qualitative approach, from this perspective the following is concluded; The diagnosis reveals that the Decentralized Rural Parochial Autonomous Government of La Magdalena faces important challenges in terms of financial accounting control. However, it also represents a valuable opportunity to implement corrective measures and strengthen its capacity for accountability and transparency. Finally, a design of a COSO II risk management model is carried out for the financial accounting control procedure of the Rural Parochial Decentralized Autonomous Government. of La Magdalena, is a strategic and proactive measure that will strengthen financial management.

• Hlavní autor: Guevara Mayorga, Narcisa Elizabeth (author)
• Další autoři: Morales Salazar, Lorena Marisol (author)
• Médium: bachelorThesis
• Jazyk: spa
• Vydáno: 2024
• Témata: COSO II; CONTROL INTERNO; GESTIÓN FINANCIERA; TRANSPARENCIA
• On-line přístup: https://dspace.ueb.edu.ec/handle/123456789/6546