Control interno y su incidencia en la gestión financiera y contable en el gad Parroquial rural del Paraíso la 14, en el año 2022

This research offers an exhaustive analysis of internal control in accounting and financial management within the institution, being crucial to verify regulatory compliance that regulates the public sector and its implementation in the entity. The general objective that was proposed is to evaluate the application of internal control and its impact on accounting and financial management in the GAD Parroquial Rural del Paraíso la 14, in the year 2022. With the purpose of detecting the critical points and existing deficiencies in entity, theoretical aspects were used to conceptualize the investigative process, along with a descriptive, explanatory and field methodology, using inductive and analytical methods. The observation technique is applied, interviewing the president and treasurer, as well as relevant documentary analysis to demonstrate the internal procedures of the entity, knowing the current state and verifying institutional management under the variables studied. The results revealed deficiencies and problems in the application of internal control and accounting and financial management, areas of improvement were identified with the need to establish a restructuring scheme to mitigate the demonstrated deficiencies, designing control documents, in turn the findings found. They help in the correction and improvement of the weaknesses that the entity presents, determining tools that facilitate improving internal control, to optimize and regulate the processes to fulfill the tasks according to the institutional planning in the GAD Parroquial Rural el Paraíso La 14.

• Главный автор: Zambrano Loor, Tania Guadalupe (author)
• Формат: masterThesis
• Язык: spa
• Опубликовано: 2024
• Предметы: Control interno; Gestión contable; GAD Parroquial Rural; Cumplimiento; Mejora
• Online-ссылка: https://repositorio.uteq.edu.ec/handle/43000/7629