Examen Especial a las Cuentas Remuneraciones y Activos Fijos del Colegio Nacional el Porvenir de la Parroquia el Porvenir del Carmen del Cantón Palanda, Provincia de Zamora Chinchipe Periodo 2010-2011

The present work of qualification which is entitled "Special REVIEW TO PAY ACCOUNTS AND FIXED ASSETS OF THE NATIONAL COLLEGE THE FUTURE OF THE PARISH, THE FUTURE OF THE CARMEN OF THE CANTÒN PALANDA, province of Zamora Chinchipe period 2010-2011" is aimed at the fulfilment of the following general objective: to perform the special review to pay accounts and fixed assets of the National College, the future of the province of Zamora Chinchipe 2010-2011. in order to check the management, custody and control of the same that contributes to an efficient service provision; for it was necessary to the fulfillment of the specific objectives, such as: check the reasonableness of the balances of the accounts and salaries and fixed assets presented in the Financial statements in the period under review. Evaluate the internal control system implemented by the institution for the management, custody and control of the accounts and salaries and fixed assets. Check the property, legality, accuracy of operations carried out with respect to the salaries and fixed assets accounts of the period to be considered. Carry out the respective report of the Special Review to the items discussed. Once the collected the information and to achieve full compliance with the above mentioned objectives, audit procedures applied, collecting sufficient and competent evidence that allowed to demonstrate the successes and failures of de entity in regard to the management of these areas; and 5 suggest changes to improve the operational and financial situation for a timely and better decision making. Among the methods used is the scientific, deductive, inductive, analytical and descriptive. It should be emphasized that found certain deficiencies as the difference in the calculation of the reserve fund, which are of little significance in terms of value, but that could lead to unnecessary conflict by third persons. Finally, the balances of the classifier of fixed assets and the financial status do not match in monetary value, because it has not been registered the low goods in the latter, which generates the differences mentioned above. Then the process of de investigation it is concluded that the internal control standards are met partially, which leads to shortcomings in the management of accounts subject to study. It is recommended to take into account the provisions laid down for the management of the resources of the entity: and, also note the recommendations of previous audits.

• Главный автор: Correa Chalan, Viviana Del Cisne (author)
• Формат: bachelorThesis
• Язык: spa
• Опубликовано: 2017
• Предметы: CONTABILIDAD; EXAMEN ESPECIAL; REMUNERACIONES; COLEGIO
• Online-ссылка: http://dspace.unl.edu.ec/jspui/handle/123456789/18264