El control interno y su incidencia en los procesos aplicados en el departamento de tesoreria del Gad municipal del cantón Buena Fe, año 2013

This research was conducted at the Municipal GAD Buena Fe, whose overall objective is to determine the incidence of internal control processes applied in the treasury department of Buena Fe Municipal GAD, 2013. Different research methods were used for completion of the Internal Control report COSO I. The interview technique was used, as a qualitative tools used when obtaining primary information. Defined population to be studied, understood by the number of Treasury Department officials GAD Canton Municipal Buena Fe. The processes identified in the treasury disbursement of funds are valued species, urban and rural tax credits through according to the discussion in art COOTAD 1. Scope Tax revenues include contributions outlined in this Code. Analyzed the internal control can be established that the processes have a confidence level of 77% and a risk level of 23%; together the overall audit risk of 0.52% is considered acceptable which corresponds to an incorrect decision making in the treasury department of the municipal GAD Canton Buena Fe. Operations in the treasury department has deficiencies in the management of the process as evidenced $ 8,188.91 receivable omitting the standard 403 Financial Management - Treasury. Which determines that public revenues by source may be tax and nontax, self-management, funding and donations. They are classified by economic nature: current, capital and financing.

• Autor principal: Solórzano Macias, Dolores Celmira (author)
• Format: bachelorThesis
• Idioma: spa
• Publicat: 2015
• Matèries: El control interno; Incidencia en los procesos aplicados; Departamento de tesoreria del Gad municipal del cantón Buena Fe
• Accés en línia: http://repositorio.uteq.edu.ec/handle/43000/947