Control interno presupuestario del GAD Municipal del cantón Vinces en el período 2020.

The present investigation focuses on analyzing the internal budgetary control of the Municipal GAD of the Vinces canton in the period 2020, to determine how the administrative management has been carried out in the institution in relation to obtaining sources of income as well as in compliance with its obligations, because this entity has the responsibility to issue and carry out policies, procedures or other control mechanisms to achieve adequate budget execution that allows it to achieve its objectives. This case study is structured under the research subline "Financial, tax and social commitment management", prior to obtaining the third level degree - Bachelor of Accounting and Auditing. In order to obtain information that supports this work, a qualitative investigation was improved to analyze the behavior of internal control at the organizational level, specifically in the public sector, and how its non-applicability affects processes that are not carried out efficiently under compliance. professional ethical standards and cause an institution not to comply with its proposed goals. The interview technique was used through a structured questionnaire of questions addressed to the financial director, who provided information and the records of income, expenses and the state of execution budgeted for the year 2020. According to the results obtained, the GAD of Vinces frames its processes according to the legal provisions that govern it, it should be noted that the entity receives resources from the income of the General State Budget, but these were reduced by the economic situation in the country, as a result of the pandemic caused by the covid-19, which not only hit our economy, but worldwide, the GAD did not collect what it budgeted for its own income, and despite the crisis it spent more than what was left over.

• Κύριος συγγραφέας: Manjarrez Rivera, Yosselin Lisbeth (author)
• Μορφή: bachelorThesis
• Έκδοση: 2022
• Θέματα: Control Interno; Presupuesto; GAD Municipal; Planificación; Ingresos; Gastos
• Διαθέσιμο Online: http://dspace.utb.edu.ec/handle/49000/11495