Gestión e integridad administrativa de control interno y su incidencia en la prevención del fraude en tres áreas protegidas de Esmeraldas, año 2020

This investigation contains information on the incidence of applying internal control as a fraud prevention measure in three protected areas in the province of Esmeraldas that are part of the National System of Protected Areas of the Ministry of the Environment, Water and Ecological Transition. The research process focused on budget execution in the period January to December 2020, to identify improvements in current governance and fraud prevention. The types of exploratory and qualitative research were used along with the analytical method through surveys and interviews with administrative and operational personnel. Strategic, operational and financial data of the entity were examined in which it was evident that although the Protected Areas Fund Program had an adequate transition that has been maintained for 20 years with healthy accounts, however, weaknesses were found to be overcome as outdated manuals, lack of monitoring of management indicators, shortage of tools and methodologies for fraud prevention, minimal surprise visits by the Internal Auditor, lack of work motivation policies and lack of information from suppliers to avoid conflict of interest and failure to designate a compliance officer. The organization has demonstrated a sustained and reputable operation during its insertion of support for protected areas; however, in light of the findings described, recommendations are made to be considered when preventing fraud.

• Autor principal: Lara Erazo, Alejandro Geovanny (author)
• Format: masterThesis
• Idioma: spa
• Publicat: 2024
• Matèries: Técnicas; Riesgos; Reputación; Detección; Actividades de supervisión; Mejoramiento continuo
• Accés en línia: https://repositorio.uteq.edu.ec/handle/43000/7615