Auditoría de gestión y el nivel de cumplimiento presupuestario en el gobierno autónomo descentralizado municipal, cantón El Empalme período 2012

The administration audit consists on an independent valuation of the activities that you/they are developed in an entity with the purpose of knowing the levels of efficiency, effectiveness and effectiveness that are completed in a certain period. This investigation was applied in the Municipal Decentralized Autonomous Government El Empalme town, in a specific way to identify the level of budgetary execution during the year 2012. As part of the development of the investigation, the techniques more audit communes were used, like they are: analysis, inquiry, sampling, tests substantive’s and of execution respectively; these techniques were framed that is to say inside the chronological order that is used to the moment to carry out an audit, preliminary phase, gliding, execution and verdict; of conformity to the NIA 400; once developed the investigation the most overwhelming results were obtained that allowed to establish the respective summations and recommendations; these they are: The Norma Internal check of Budget points out that the Evaluation to the Execution Budgetary debit side to carry out permanently. The procedure for the liquidation of the budget is established in the art. 265 COOTAD and he/she carry out it the Financial Direction up to January of every year 31. When a program doesn't exist for the emission of EEFF he/she is carried out them in an electronic leaf and they coordinate them among them to be able to send the financial information that requires the entity and the control entities.

• 第一著者: Vélez Álava, Laura Yessenia (author)
• フォーマット: bachelorThesis
• 言語: spa
• 出版事項: 2015
• 主題: Nivel de cumplimiento presupuestario; Auditoría de gestión; Gobierno autónomo
• オンライン･アクセス: http://repositorio.uteq.edu.ec/handle/43000/1070