Auditoria de gestión al área contable y su relación con el cumplimiento presupuestario del cntro de formación artesanal fiscal mixto “Armando Coronel Dreshner”, cantón el Empalme, periodo 2012.

This research develops an analysis of Administrative Management Training Centre Artisanal Fiscal Mixto " Armando Coronel Dreshner " assessment is aimed at accounting and budgetary area that seeks to use modern management control methodology called balanced scorecard; under this context, the overall objective is designed, determine the influence of management accounting in the budget compliance Craft Training Center Joint Fiscal " Armando Coronel Dreshner" Canton El Empalme, 2012. Period and indicators that assess the four (E) efficiency, Efficiency, Effectiveness and Economy in providing service, helping the educational institution to improve the use of its financial resources service. Conducting this research , included evaluation of internal control by 18 questions, resulting in 85 points on 110; within the findings were : Lack of an accounting plan and budget training, Lack of safety and security mechanism in case of fire, emerging Plan for the investment of surplus monetary values. Regarding the level of trust we obtained 77%, so we have a 23% risk level; risk measurements are: inherent risk 23 % and 23 % control risk; and detection risk assessed by 20%; resulting in 3.54 % of audit risk. An essential part of this research project, conclusions and recommendations in Chapter V arise, these recommendations at our discretion contribute appropriately to management accounting area craft training center Joint Tax "Armando Coronel Dreshner".

• 1. Verfasser: Montoya Zamora, Alberto Javier (author)
• Format: bachelorThesis
• Sprache: spa
• Veröffentlicht: 2015
• Schlagworte: Auditoría gestión contable; Relación cumplimiento presupuestario; Centro formación artesanal
• Online Zugang: http://repositorio.uteq.edu.ec/handle/43000/148