Auditoría de Gestión a la Gerencia de Finanzas de la Empresa Eléctrica Regional del Sur S.A., Periodo 2021
The curricular integration work called "Management Audit of the Finance Department of Empresa Eléctrica Regional del Sur S.A., Period 2021" was developed in order to evaluate the internal control system, to verify the level of compliance with legal and regulatory provisions applicable to t...
Wedi'i Gadw mewn:
| Prif Awdur: | |
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| Fformat: | bachelorThesis |
| Iaith: | spa |
| Cyhoeddwyd: |
2024
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| Pynciau: | |
| Mynediad Ar-lein: | https://dspace.unl.edu.ec/jspui/handle/123456789/28900 |
| Tagiau: |
Ychwanegu Tag
Dim Tagiau, Byddwch y cyntaf i dagio'r cofnod hwn!
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Ychwanegu Tag | Crynodeb: | The curricular integration work called "Management Audit of the Finance Department of Empresa Eléctrica Regional del Sur S.A., Period 2021" was developed in order to evaluate the internal control system, to verify the level of compliance with legal and regulatory provisions applicable to the to the operations carried out by the department and measuring compliance with the goals and objectives set and evaluating institutional management. To carry out the work, the Management Audit Manual issued by the Office of the Comptroller General of the State was taken as a reference to apply methods and procedures that allowed the proposed objectives to be achieved and to comply with all the phases involved in the Management Audit. ; starting with the Preliminary Knowledge where the preliminary visit was carried out to gather information, subsequently, the Planning phase was carried out to analyze and process the collected information, define the focus as well as the purpose of the audit. Continuing with the Execution phase, the established procedures in the Audit program were applied, and the internal control of the Finance Department was evaluated, where the main findings were obtained, partial compliance with the current legal regulations for public sector entities, non-compliance in the total execution of the Annual Procurement Plan, the lack of sufficient physical space and furniture in the warehouse, and a low level of execution of the investment budget. Management some indicators were applied to determine the efficiency, effectiveness, and economy of the activities performed, which were described in analytical sheets. Subsequently, the Results Communication phase was carried out, where a final audit report was developed, including comments, conclusions, and recommendations for each of the examined components. To conclude the audit process, the Follow-up phase continued, detailing the activities required for the implementation of the recommendations through a schedule. |
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