Auditoria operativa a la partida 53 del clasificador presupuestario de ingresos y gastos del sector público del colegio fiscal los guayacanes, del cantón Quevedo período 2011

The present investigation project is focused in the execution of the budgetary appropriation nº 53 of the Budget of the “COLEGIO FISCAL LOS GUAYACANES”, during the period 2011; this audit work seeks to analyze from the operative perspective the budgetary execution of the departure 53; also this project the query of the main problem of the investigation responds. Which is the execution level that reflects the budgetary classifier on the income and expenses generated in the administration 2011 of the Colegio Fiscal Los Guayacanes? The present investigation project is compound for two segments; the first one corresponds to the introductory part and the second to the chapters that constitute the body of the document in a number of five. This investigation consists on one side documental or theoretical and another practice. It is considered documental for that their objective was reached with the application of theories or advance of general order already existent and whose goods are known in the professional environment of the Accounting. It is considered practice because the necessary information, to achieve the outlined objective, was obtained directly of the reality. To develop the Theoretical Marco of the Investigation it became precise to analyze each one of the variables that are presented as a result of the position of the problem, it was necessary the search of opportune and truthful information in books, scientific articles, pamphlets and pages web that fulfilled the technical requirements characteristic of a scientific writing to my concept. As for the methodology of the investigation, methods like the inductive, deductive and analytic were used, since I consider that they are the most opportune to execute an audit. As for the techniques, it became necessary to appeal to the interview, since it is the most direct method to obtain information on the part of the speaker. The execution of this work, included the evaluation of the internal check by means of an internal check questionnaire, having 77 points as a result on a total of 100 points; inside the discoveries they were had: debt in firm for the consumption of dragged drinking water of previous years, absence of administration indicators. As for the confidence level we obtained 77,00%, therefore we have 23,00% of level of risk; the mensuration of the risks has: risk inherent 35%; risk of control 23,00%; and the detection risk assumed 15%; giving 1,21% of the Risk of Audit as a result. As for the indexes of budgetary execution 100% was obtained as for the cancellation of schedules and invoices dedicated to satisfy the basic necessities of the school. As essential part of this investigation project, they think about summations and recommendations in the Chapter V, these recommendations to my approach will contribute from an appropriate way to the administration of the “COLEGIO FISCAL LOS GUAYACANES”.

• 1. autor: Aray Quiroz, Nelson Agustín (author)
• Format: bachelorThesis
• Język: spa
• Wydane: 2013
• Hasła przedmiotowe: Ingresos y gastos del sector publico; Colegio fiscal Los Guayacanes
• Dostęp online: http://repositorio.uteq.edu.ec/handle/43000/4288