Examen especial a la cuenta de traslados, instalaciones, viáticos y subsistencias en el interior, del gobierno autónomo descentralizado municipal del cantón Yantzaza, período: enero -diciembre del 2012

This research work entitled Special examination to account transfers, facilities, travel and subsistence in the interior, the Autonomous Government of the Canton Municipal Decentralization Yantzaza, January - December 2012 Aims to determine the correct analysis, use and management of this account is true analyze whether the rules governing payment of travel and subsistence, so the importance of the special examination because officials know that use this account if deficiencies in the use of it. To develop the special examination, informing officials of the finance department of the institution was collected, such as working papers generated are also analyzed. The planning phase was performed by performing the preliminary visit, then undertake pre-planning and specific planning. In the second phase the implementation of findings establishing special examination is performed. In the last phase communicates the findings. It was determined that it is not working according to current regulations, as well as errors in the programmed calculation thereof which are different to the auditee. Therefore we recommend analyzing the legal and accounting basis for proper management of account transfers, facilities, travel and subsistence inside.

• 第一著者: Chamba Rodríguez, Melki Manuel (author)
• フォーマット: bachelorThesis
• 言語: spa
• 出版事項: 2014
• 主題: CONTABILIDAD Y AUDITORÍA
• オンライン･アクセス: http://dspace.unl.edu.ec/jspui/handle/123456789/15752