Auditoría financiera al gobierno autónomo descentralizado parroquial de Malacatos, periodo 2020.
The following research work entitled FINANCIAL AUDIT TO THE AUTONOMOUS DECENTRALIZED PARISH GOVERNMENT OF MALACATOS (GAD) DURING THE PERIOD 2020; aims to meet the objectives that refer to evaluate the internal control system in accordance with the provisions of the laws, regulations and standards se...
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| Автор: | |
|---|---|
| Формат: | bachelorThesis |
| Мова: | spa |
| Опубліковано: |
2022
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| Предмети: | |
| Онлайн доступ: | https://dspace.unl.edu.ec/jspui/handle/123456789/25198 |
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Додати тег | _version_ | 1857832927297011712 |
|---|---|
| author | Sánchez Curimilma, Yomaira Lisseth |
| author_facet | Sánchez Curimilma, Yomaira Lisseth |
| author_role | author |
| collection | Repositorio Universidad Nacional de Loja |
| dc.contributor.none.fl_str_mv | Alvarado Jaramillo, Elida del Cisne |
| dc.creator.none.fl_str_mv | Sánchez Curimilma, Yomaira Lisseth |
| dc.date.none.fl_str_mv | 2022-07-27T16:55:22Z 2022-07-27T16:55:22Z 2022-07-27 |
| dc.format.none.fl_str_mv | 206 p. application/pdf |
| dc.identifier.none.fl_str_mv | https://dspace.unl.edu.ec/jspui/handle/123456789/25198 |
| dc.language.none.fl_str_mv | spa |
| dc.publisher.none.fl_str_mv | Universidad Nacional de Loja |
| dc.rights.none.fl_str_mv | info:eu-repo/semantics/openAccess |
| dc.source.none.fl_str_mv | reponame:Repositorio Universidad Nacional de Loja instname:Universidad Nacional de Loja instacron:UNL |
| dc.subject.none.fl_str_mv | <CONTABILIDAD Y AUDITORIA> <AUDITORIA FINANCIERA> <MALACATOS> <CONTROL NTERNO> |
| dc.title.none.fl_str_mv | Auditoría financiera al gobierno autónomo descentralizado parroquial de Malacatos, periodo 2020. |
| dc.type.none.fl_str_mv | info:eu-repo/semantics/publishedVersion info:eu-repo/semantics/bachelorThesis |
| description | The following research work entitled FINANCIAL AUDIT TO THE AUTONOMOUS DECENTRALIZED PARISH GOVERNMENT OF MALACATOS (GAD) DURING THE PERIOD 2020; aims to meet the objectives that refer to evaluate the internal control system in accordance with the provisions of the laws, regulations and standards set by GAD. It is also aimed to determine the reasonableness of the accounts reflected in the financial statements, through the application of methods and procedures in accordance with the audit programs and prepare the final financial audit report containing comments, conclusions and recommendations in order to present a contribution to the directors of the GAD for appropriate and timely decision making. To carry out the financial audit, a previous visit was made to the Autonomous Decentralized Parochial Government of Malacatos in order to collect timely information that allows to know the entity, then the internal control evaluations were made to each of the components in order to determine the level of risk, the audit approach and the reasonableness of the balances presented in the financial statements, which were analyzed and verified according to the current regulations. Through the execution of the procedures established in the different audit programs, each of the working papers was analyzed, checked and designed, based on the international auditing standards that allowed determining the reasonableness of the balances presented in the financial statements, thus, it is recommended to perform an annual financial audit to demonstrate the reasonableness of the accounting balances, likewise to determine failures or errors in management and take appropriate corrective decisions. |
| eu_rights_str_mv | openAccess |
| format | bachelorThesis |
| id | UNL_9a39db3d27acdbd928c64e6d66cb2f39 |
| instacron_str | UNL |
| institution | UNL |
| instname_str | Universidad Nacional de Loja |
| language | spa |
| network_acronym_str | UNL |
| network_name_str | Repositorio Universidad Nacional de Loja |
| oai_identifier_str | oai:dspace.unl.edu.ec:123456789/25198 |
| publishDate | 2022 |
| publisher.none.fl_str_mv | Universidad Nacional de Loja |
| reponame_str | Repositorio Universidad Nacional de Loja |
| repository.mail.fl_str_mv | * |
| repository.name.fl_str_mv | Repositorio Universidad Nacional de Loja - Universidad Nacional de Loja |
| repository_id_str | 0 |
| spelling | Auditoría financiera al gobierno autónomo descentralizado parroquial de Malacatos, periodo 2020.Sánchez Curimilma, Yomaira Lisseth<CONTABILIDAD Y AUDITORIA><AUDITORIA FINANCIERA><MALACATOS><CONTROL NTERNO>The following research work entitled FINANCIAL AUDIT TO THE AUTONOMOUS DECENTRALIZED PARISH GOVERNMENT OF MALACATOS (GAD) DURING THE PERIOD 2020; aims to meet the objectives that refer to evaluate the internal control system in accordance with the provisions of the laws, regulations and standards set by GAD. It is also aimed to determine the reasonableness of the accounts reflected in the financial statements, through the application of methods and procedures in accordance with the audit programs and prepare the final financial audit report containing comments, conclusions and recommendations in order to present a contribution to the directors of the GAD for appropriate and timely decision making. To carry out the financial audit, a previous visit was made to the Autonomous Decentralized Parochial Government of Malacatos in order to collect timely information that allows to know the entity, then the internal control evaluations were made to each of the components in order to determine the level of risk, the audit approach and the reasonableness of the balances presented in the financial statements, which were analyzed and verified according to the current regulations. Through the execution of the procedures established in the different audit programs, each of the working papers was analyzed, checked and designed, based on the international auditing standards that allowed determining the reasonableness of the balances presented in the financial statements, thus, it is recommended to perform an annual financial audit to demonstrate the reasonableness of the accounting balances, likewise to determine failures or errors in management and take appropriate corrective decisions.El trabajo de titulación denominado AUDITORÍA FINANCIERA AL GOBIERNO AUTÓNOMO DESCENTRALIZADO PARROQUIAL DE MALACATOS, PERIODO 2020; estuvo orientado a cumplir los objetivos planteados que hacen referencia a evaluar el sistema de control interno de acuerdo a las disposiciones de las leyes, reglamentos y normas vigentes para el GAD Parroquial de Malacatos; determinar la razonabilidad de las cuentas reflejadas en los estados financieros, mediante la aplicación de métodos y procedimientos de conformidad con los programas de auditoría y elaborar el informe final de auditoría financiera que contenga comentarios, conclusiones y recomendaciones con la finalidad de presentar un aporte a los directivos del GAD para la toma adecuada y oportuna de decisiones. Para cumplir con la auditoría financiera se realizó una visita previa al Gobierno Autónomo Descentralizado Parroquial de Malacatos con el propósito de recolectar información oportuna que permita conocer a la entidad, luego se realizó las evaluaciones de control interno a cada uno de los componentes con el fin de determinar el nivel de riesgo, el enfoque de auditoría y la razonabilidad de los saldos presentados en los estados financieros, los mismos que fueron analizados y comprobados, verificando el cumplimiento de la normativa vigente y los Principios de Contabilidad Generalmente Aceptados. Mediante la ejecución de los procedimientos establecidos en los diferentes programas de auditoría, se analizó, comprobó y se diseñó cada uno de los papeles de trabajo, basándose en las normas internacionales de auditoría que permitieron determinar la razonabilidad de los saldos presentados en los estados financieros, por lo que se recomienda realizar una auditoría financiera anual para evidenciar la razonabilidad de los saldos contables, o a su vez determinar fallas o errores en la administración y tomar decisiones correctivas pertinentes.Universidad Nacional de LojaAlvarado Jaramillo, Elida del Cisne2022-07-27T16:55:22Z2022-07-27T16:55:22Z2022-07-27info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesis206 p.application/pdfhttps://dspace.unl.edu.ec/jspui/handle/123456789/25198spainfo:eu-repo/semantics/openAccessreponame:Repositorio Universidad Nacional de Lojainstname:Universidad Nacional de Lojainstacron:UNL2025-05-02T13:13:39Zoai:dspace.unl.edu.ec:123456789/25198Institucionalhttps://dspace.unl.edu.ec/Universidad públicahttps://unl.edu.ec/https://dspace.unl.edu.ec/oaiEcuador***opendoar:02025-05-02T13:13:39falseInstitucionalhttps://dspace.unl.edu.ec/Universidad públicahttps://unl.edu.ec/https://dspace.unl.edu.ec/oai*Ecuador***opendoar:02025-05-02T13:13:39Repositorio Universidad Nacional de Loja - Universidad Nacional de Lojafalse |
| spellingShingle | Auditoría financiera al gobierno autónomo descentralizado parroquial de Malacatos, periodo 2020. Sánchez Curimilma, Yomaira Lisseth <CONTABILIDAD Y AUDITORIA> <AUDITORIA FINANCIERA> <MALACATOS> <CONTROL NTERNO> |
| status_str | publishedVersion |
| title | Auditoría financiera al gobierno autónomo descentralizado parroquial de Malacatos, periodo 2020. |
| title_full | Auditoría financiera al gobierno autónomo descentralizado parroquial de Malacatos, periodo 2020. |
| title_fullStr | Auditoría financiera al gobierno autónomo descentralizado parroquial de Malacatos, periodo 2020. |
| title_full_unstemmed | Auditoría financiera al gobierno autónomo descentralizado parroquial de Malacatos, periodo 2020. |
| title_short | Auditoría financiera al gobierno autónomo descentralizado parroquial de Malacatos, periodo 2020. |
| title_sort | Auditoría financiera al gobierno autónomo descentralizado parroquial de Malacatos, periodo 2020. |
| topic | <CONTABILIDAD Y AUDITORIA> <AUDITORIA FINANCIERA> <MALACATOS> <CONTROL NTERNO> |
| url | https://dspace.unl.edu.ec/jspui/handle/123456789/25198 |