Auditoría económico-financiera y su incidencia en el control interno del fondo complementario previsional cerrado de cesantía y jubilación de docentes de la Universidad Técnica Estatal de Quevedo. Periodo 2018 -2019

In Ecuador, the Closed Supplemental Pension Funds are private, non-profit institutions, with legal status, economic independence, their associates are participants whit a contract and definitive appointment, their voluntary affiliation; Created to generate savings among its participants and provide them whit benefits and credits, currently 62 active founds are under the administration of the Bank of the Ecuadorian Social Security Institute (BIESS) and regulated by Superintendence of Bank and Insurance (SBS). The present investigative work was carried out in the Closed Supplementary Pension and Retirement Found for Teachers of the Quevedo State Technical University located in the province of Los Rios, in the city of Quevedo, 1 ½ via Sto. Tsáchilas Sunday Manuel Haz Alvarez campus; it is focused on the incidence of an Economic- Financial audit and its effect on internal control in order to determine the current situation of the entity, for this purpose an on-site investigation of the financial information for the execution of the indicators was carried out financial in the period from 2018-2019 which resulted in a decrease in loans granted of 9% over the previous year and an increase in the liquidity ratio of 17%, on the other hand, in the evaluation of the components of internal control, it revealed the degree of intervention of the control and administration entities, deriving advantages, disadvantages and risks for both the fund and the partners, which are analyzed in the present work.

• 主要作者: Moncayo Lomas, Jessica Geovanna (author)
• 格式: bachelorThesis
• 語言: spa
• 出版: 2020
• 主題: Control interno; Fondo complementario; Cesantía; Jubilación
• 在線閱讀: https://repositorio.uteq.edu.ec/handle/43000/6244