Manual de procedimientos de control interno para el departamento de contabilidad del gobierno autónomo descentralizado municipal del cantón chinchipe, acorde a las normas de control interno que rigen para el año 2021

This thesis work was carried out with the purpose of knowing and analyzing the processes carried out by the accounting department of Chinchipe's GAD for the execution of accounting activities and provide a manual of internal control procedures considering the Ecuadorian Standards of Government Auditing and Internal Control Standards in force, and the characteristics of the GAD that allow it to develop its activities. In order to fulfill the objectives, a methodology was used that began with an interview with the GAD authorities and then determined which are the internal control processes implemented for the accounting management of the area with the purpose of proposing an adequate verification and avoiding risks that generate losses for the municipality, followed by the proposal of the manual of procedures where the activities were identified and with this the respective flowgrams were proposed for the processes with more movement and risk within the department and also at the end of the manual there was the need to implement those who are in charge of the supervision and monitoring plan of these processes. Product of which it was concluded that the Municipal GAD of Chinchipe needs a proposal for a manual of procedures for internal control in the accounting department according to their needs and accounting standards and internal control applicable.

• 主要作者: Velásquez Jiménez, Johanna Elizabeth (author)
• 格式: bachelorThesis
• 語言: spa
• 出版: 2021
• 主題: CONTABILIDAD; SECTOR PUBLICO
• 在線閱讀: https://dspace.unl.edu.ec/jspui/handle/123456789/24481