Control interno financiero y su incidencia en la eficiencia y efectividad del proyecto dapme, en la estación experimental tropical pichilingue del iniap, 2022.

This study, entitled "Financial Internal Control and Its Impact on the Efficiency and Effectiveness of the DAPME Project at INIAP's Pichilingue Tropical Experimental Station, 2022," evaluated the impact of financial control mechanisms on project management. A quantitative-qualitative approach was applied, using census sampling to survey all financial stakeholders, complemented by interviews and document review. The analysis was conducted using Excel tools. The results reflected a high perception of trust in the areas of risk assessment, information, communication, supervision, and monitoring (76%–80%). However, weaknesses were evident in the control environment (28%) and, more critically, in control activities (48%). The budget analysis indicated that internal control standards have contributed to strengthening transparency and reducing risks, achieving a budget execution of 52.10%. It concludes that, despite the identified opportunities for improvement, internal financial control has positively impacted the project's efficiency and effectiveness, favoring the optimization of resources and the achievement of objectives. The report recommends strengthening control processes, especially in operational oversight and financial documentation activities, as well as implementing ongoing training plans to enhance institutional performance in future public sector initiatives.

• 1. Verfasser: Lino Ganchozo, Yasmina Maricela (author)
• Format: masterThesis
• Sprache: spa
• Veröffentlicht: 2025
• Schlagworte: Control; Gestión; Procesos; Proyecto De Inversión; Institución
• Online Zugang: https://repositorio.uteq.edu.ec/handle/43000/8710