Control interno de los Procesos Contables en el Gobierno Autónomo Descentralizado de la Parroquia Caracol Período 2020

The work that was carried out consists of finding each of the problems and as the lack of control directly affects the institution and in such a way the compliance with accounting processes, internal control is a management tool which helps the organization to correct performance and operation of the procedures. The components of internal control: the control environment, the organization, the suitability of the personnel, the fulfillment of the institutional objectives, the institutional risks in the achievement of such objectives and the measures adopted to confront them, the information system, the compliance of legal and technical standards; and, the timely correction of control deficiencies. On the other hand, the joint accounting processes of procedures that are carried out within any type of institution, whether public or private, in order to obtain good results from the processes, a series of steps must be carried out, which must be carried out correctly, Within the case study, they were able to identify some problems that affect the fulfillment of the accounting processes of the GAD Parroquial Caracol, such as the non-registration of transactions at the time they occur, poor inventory control since the way in which They do it only physically and manually, they do not have a control manual among others, which in one way or another prevent the accounting processes and the objectives of the institution from being fulfilled in the best way.

• 主要作者: Santillán Mora, Jonely Jomaira (author)
• 格式: bachelorThesis
• 出版: 2021
• 主题: Control interno; Procesos contables; Eficiencia; Actividades
• 在线阅读: http://dspace.utb.edu.ec/handle/49000/10801