Auditoría de gestión al sistema de pensiones del IESS

The study titled "Management Audit of the IESS Pension System" examines the issues related to pensioners' dissatisfaction with the quality of service, the financial sustainability of the pension fund, and operational inefficiencies due to workload and technological deficiencies. The IESS pension system is fundamental to Ecuador's social security, but it faces challenges arising from regulatory changes and economic fluctuations that affect its stability and beneficiaries' perceptions. The research employs a methodology that combines both quantitative and qualitative approaches, including surveys of pensioners, interviews with experts, and an exhaustive analysis of IESS regulations and financial documents. The management audit evaluates the system’s efficiency, effectiveness, and economy, considering internal controls, financial management, human resources, and technological infrastructure. Among the main contributions to solving the identified problems, it is recommended to simplify administrative processes, modernize technological systems, and improve continuous staff training, which will help reduce errors and enhance service quality. Additionally, it suggests strengthening financial control mechanisms and creating a specialized risk assessment committee to enable more effective planning and ensure the long-term sustainability of the pension fund. The conclusions highlight that, although the IESS pension system has been efficient in the timely delivery of benefits, there are significant weaknesses in service quality and technological infrastructure, while financial sustainability remains a major concern. Therefore, structural reforms are recommended to ensure the system's viability and improve the pensioners' experience.

• Hlavní autor: Carabajo Morán, Janet Aracelly (author)
• Médium: masterThesis
• Jazyk: spa
• Vydáno: 2025
• Témata: Auditoría de gestión; Tecnología; Contabilidad; Presupuesto
• On-line přístup: http://repositorio.ulvr.edu.ec/handle/44000/7964