Examen especial a la cuenta anticipos de fondos de la Brigada de Infantería No. 7 Loja, periodo 2022.

This Curricular Integration Project, entitled “Special Examination of the Advance Funds Account of the 7th Infantry Brigade Loja, 2022 Period,” has been developed as a requirement to obtain the degree of Bachelor in Accounting and Auditing, following the guidelines of the Academic Regime Regulations of the National University of Loja. The established objectives were accomplished in this project, which involved evaluating the internal control system of the advance funds account, verifying the accuracy of the balances, and compiling a comprehensive report with comments, conclusions, and recommendations aimed at improving financial management. These actions aimed to provide the institution’s authorities with the necessary basis for taking corrective measures if required. To conduct the special examination, an initial visit was undertaken to collect relevant information for a thorough understanding of the institution. Subsequently, an evaluation of the internal control of the scrutinized account was performed to determine the validity of the balances reported by the institution. These balances were examined, analyzed, and verified in terms of their compliance with current regulations and Generally Accepted Accounting Principles. During the implementation of the procedures outlined in the audit program, the analysis, verification, and preparation of working papers were conducted based on international auditing principles and standards, thereby facilitating the validation of the reported balances. Finally, an audit report was written, detailing the findings with comments, conclusions, and recommendations. Among the primary findings, it was determined that the 7th Infantry Brigade Loja does not have auxiliary books for the advance funds account. Additionally, reconciliations of the balances for the examined accounts are not conducted. Residual balances in the travel advance account are not deposited on the specified dates as mandated by the regulations. Furthermore, the staff, through their respective unit heads, do not submit requests for travel advances to the highest authority within the required three-day period prior to the scheduled departure, as stipulated by the regulations. Thus, it is suggested to develop comprehensive procedures for scrutinizing and assessing all institutional activities and operations to detect potential shortcomings or irregularities in management, and to implement suitable corrective actions in compliance with prevailing legal regulations.

• Hovedforfatter: Conza Conza, Silvia Pamela (author)
• Format: bachelorThesis
• Sprog: spa
• Udgivet: 2024
• Fag: CONTABILIDAD Y AUDITORIA; EXAMEN ESPECIAL; BRIGADA DE INFANTERIA; LOJA
• Online adgang: https://dspace.unl.edu.ec/jspui/handle/123456789/30294