Control interno de los procesos administrativos y su incidencia en la gestión financiera de la mancomunidad mundo verde

This research studies the incidence of internal control of administrative processes in the Financial Management of the Commonwealth of Mundo Verde. For this, an interview was conducted with the Coordinator, a survey of the mayors of the GADs that make up the Commonwealth and an Internal Control Questionnaire for the Administrative Analyst. Inconsistencies were detected, such as the absence of a procedures manual, payment policies, contingency plans and risk assessment. The administrative change of the authorities during 2019 caused a delay in transfers by them to cover the expenses of the Commonwealth, obtaining a loss of $626,628.27, representing a financial deficit of $1.08 for each dollar invested. To optimize the internal control of administrative processes, it is recommended to implement procedures manuals, payment policies that establish deadlines and fines, in addition to an administrative sub-process for recovering outstanding values through payment agreements for those municipalities that owe very high amounts., these aspects must go together with risk mitigation and savings plans to fulfill Phase II of the project that allows generating own income.

• Hlavní autor: Miranda Cardenas, Hernán Agustín (author)
• Médium: masterThesis
• Jazyk: spa
• Vydáno: 2022
• Témata: Control interno; Procesos Administrativos; Gestión Financiera; Mancomunidad
• On-line přístup: https://repositorio.uteq.edu.ec/handle/43000/7586