Auditoría de Gestión a la Recaudación de Impuestos del Gad Municipal Guano Período 2021.

The present research project was developed as a Management Audit of the Guano Municipal GAD Tax Collection for the period 2021 for the establishment of the levels of efficiency, effectiveness, and economy. For its preparation, several terms related to the subject were consulted. Allowed the execution of each one of the audit phases; later, the research methodology was defined, applying techniques and instruments to obtain information that will be considered evidence for the construction of the findings that supported the report of the work carried out. In the development of the phases, the internal control system was evaluated considering the norms issued by the General Comptroller of the State, determining a level of confidence of 55% and a risk of 45% related to the absence of values and ethical principles, in what Regarding risk assessment, the lack of mechanisms for risk identification was known, for this reason, a risk mitigation plan is not prepared, some regulations regulate control activities. Still, they must be applied correctly, and a permanent evaluation plan for internal processes must be defined. It was possible to determine that the Municipal GAD of Guano does not have this virtual tax collection service; Neither were bank reconciliations applied to establish whether the book balances are accurate. Therefore, using a permanent supervision process and applying management indicators to measure compliance with institutional objectives is recommended.

• Prif Awdur: Pilco Saigua, María Belén (author)
• Fformat: bachelorThesis
• Iaith: spa
• Cyhoeddwyd: 2023
• Pynciau: Auditoría de Gestión; GAD Guano; Normas de Control interno; Recaudación; Impuestos
• Mynediad Ar-lein: http://dspace.unach.edu.ec/handle/51000/11081