Examen especial a las cuentas por cobrar del gobierno autónomo descentralizado del cantón Mejía periodo comprendido entre el 01 de enero al 30 de junio del 2022.

The present integrative project entitled special examination of accounts receivable of the Decentralized Autonomous Government of Canton Mejia between January 1 to June 30, 2022, used a descriptive, field and documentary bibliographic research for the structure of the theoretical framework, On the other hand, among the data collection techniques was the interview that was applied to the mayor, financial director and general accountant, the survey was directed to customers, among the methods of information analysis was the synthetic analytical method with which once the information was analyzed we proceeded to the issuance of conclusions, An internal control questionnaire was applied in which the main findings were obtained, among which are the lack of implementation of administrative policies, low planning of activities, low control of activities, lack of a risk map and no active contingency plans, lack of coordination among employees in the different areas, and inadequate follow-up when there are deficiencies in the activities carried out. The evaluation of the level of trust now shows a value of 78.64%, qualifying as moderate, with a control risk of 21.36% low and an Inherent Risk of 69.13%, qualifying as moderate based on the levels of risk and trust. Once the special review was completed, a report was prepared containing conclusions and recommendations derived from the weaknesses identified.

• Tác giả chính: Colapullo Toaquiza, Blanca Paulina (author)
• Tác giả khác: Sánchez Arcos, Jessica Estefanía (author)
• Định dạng: bachelorThesis
• Ngôn ngữ: spa
• Được phát hành: 2023
• Những chủ đề: CONTROL INTERNO; HALLAZGOS; AUDITORÍA; INFORME; CONTABILIDAD Y AUDITORIA
• Truy cập trực tuyến: http://repositorio.utc.edu.ec/handle/27000/11206