Examen especial al componente activos financieros del Sindicato de Choferes Profesionales del cantón Catamayo provincia de Loja, período 2022

The main objective of the present work on curricular integration was to conduct a special examination of the financial component assets of the "Sindicato de Choferes Profesionales del cantón Catamayo” of the Loja Province, period 2022, applying several phases of the review process in order to collect information, analyze it and identify shortcomings in the administration of the institution’s resources. The methodology used for the development of this work was first to draft a contract that stipulates the obligations and responsibilities of the parties involved, the terms and conditions in which they are governed and the deadlines for the fulfilment of responsibilities, after which the initial work order and notification was issued, setting out the objectives and communicating the start of work. Then the three phases of the special examination were applied: The first, planning: began with the previous visit to the institution to collect the general information that allowed the elaboration of the Preliminary Planning and the Specific Planning, which consented to determine the risk in the internal control, as noted in the Risk Matrix; in Phase Two: the Implementation of the exam, during this stage the Special Examination Programs were developed and the internal control questionnaire applied to the financial assets of the "Sindicato de Choferes Profesionales del Cantón Catamayo” was applied through the implementation of the examination program and questionnaires of internal control that allowed identifying various findings which were reflected in the narrative sheets with their respective conclusion and recommendation comment. Likewise, it was examined the documentation supporting the transactions concerning financial assets held until the expiration day, through the review of existing policies in the institution, for the verification of the investments made and verification of the requirements of legality and veracity. Another objective was to verify the reasonableness of account balances and receivables, to verify the corresponding major balances and to request certified balances for that period, which allowed the preparation of the working papers where the most important findings mentioned in the narrative sheets are recorded, in addition the evidence of the existing policies and the major accounts and documents receivable was collected. On the other hand, a final report was prepared containing the findings with their respective comments, conclusions and recommendations that will help the correct decision-making by the highest authority of the institution.

• Autor Principal: Maldonado Jaramillo, Jenniffer Alexandra (author)
• Formato: bachelorThesis
• Idioma: spa
• Publicado: 2024
• Subjects: CONTABILIDAD Y AUDITORIA; CATAMAYO; ACTIVOS FINANCIEROS; SINDICALISMO
• Acceso en liña: https://dspace.unl.edu.ec/jspui/handle/123456789/28852