Sistema de control interno para el departemento financiero de la Junta Administradora de Agua Potable y Alcantarillado de la parroquia Pioter

The present tesearch alme at proposing the implementation of an internal control system for the Finance Department of the Administrativa Board of Water and Sewage of Pioter. When analice the organization and the internal control systems, found that had serious problems in recent times because of the raised serious drawbacks have been discussed the need to implement a system of internal control that constitutes a support tool to modamizea, change and then produce better results. This research is part of the next kind of Audit investigation lines that authorized. Ta check the principal idea of the research, needs to do the following chapters: Theoretical foundations. definition, importance, classification of internal control objectives, as well as important aspects of COSO reports as a basis for the implementation of the suggested procedures are described in the first chapter. In the second chapter disclozes the methodology to be used starting from the mode of research, type of research, methods, techniques, and tools, finishing with the analysis and interpretation of results, Finally the researcher proposes a model questionnaire internal control as a basis for determining the level of trust existing intemal control. In the third chapter, the system of internal control processes to better enable the finance department here the researcher applies the internal control questonnaires, poses new control procedures and presents the validation of the Proposed experts we ases.

• Váldodahkki: Quistanchala Ayala, Erika Fernanda (author)
• Materiálatiipa: bachelorThesis
• Giella: spa
• Almmustuhtton: 2014
• Fáttát: CONTROL INTERNO; COSO; IMPLANTANCIÓN
• Liŋkkat: https://dspace.uniandes.edu.ec/handle/123456789/19510