Examen especial al grupo 6 de resultados de operación de la comunidad vicarial de la unidad educativa Fiscomisional Rio Upano, del cantón Sucúa, año 2015

The thesis was carried out to comply with a requirement prior to obtaining the Degree in Accounting and Auditing CPA. Its development was carried out in accordance with the Ecuadorian Auditing Standards, Generally Accepted Auditing Standards and Internal Control Standards. The objective was to carry out a Special Examination of the Operating Result accounts: Fees and Contributions, Expenses in Remuneration and Expenses in Goods and Consumer Services, for the period 2015, for the purpose its internal control system was evaluated, it was verified if the resources of the Educational Unit have been used efficiently, determining the degree of compliance with the legal and regulatory provisions. The examination was carried out considering the three phases of Audit: Planning, Execution and Communication of Results, which allowed to obtain sufficient, competent and pertinent information of the analyzed items, to later elaborate the final report of the special examination, which contains comments, conclusions and recommendations. In general, the Educational Unit fails to comply with some internal control regulations, such as: the inexistence of an internal regulation for the collection of fees and contributions, the income is not deposited within twenty-four hours, no small cash transactions are made, checks they are only subscribed by the Director, who verbally authorizes the expenses, the Supplies and Materials account is not correctly applied. In this sense, the recommendations of the report should be considered, such as the elaboration and legalization of the Internal Regulation for the collection of taxes and contributions; the deposits in the next 24 hours of the monies collected; the periodic cash settlement of the cashier; the joint subscription between the Director and Accountant of the voucher checks; and, design a correct Chart of Accounts for the accounting register of operations

• मुख्य लेखक: Garzón Maldonado, Olga Rosario (author)
• स्वरूप: bachelorThesis
• भाषा: spa
• प्रकाशित: 2017
• विषय: CONTABILIDAD Y AUDITORÍA; EXAMEN ESPECIAL; RESULTADOS DE OPERACIÓN; COMUNIDAD VICARIAL
• ऑनलाइन पहुंच: http://dspace.unl.edu.ec/jspui/handle/123456789/19880