Auditoría operativa al área de tesorería y su incidencia en el cumplimiento de pagos fiscales del gobierno autónomo descentralizado municipal del cantón El Empalme, ano 2014

The research project was developed in the Autonomous Decentralized Municipal Government of El Empalme Canton, located on Via Quevedo, Citadel 2 May. It's main objective is to perform an operational audit of the treasury area and their impact on compliance with tax payments Autonomous Decentralized Municipal Government of the Canton El Empalme, 2014; It is required to examine the extent of compliance with laws, rules and regulations applied in the Treasury Department; assess potential risks in internal control processes applied to the Department by COSO I; measure the level of efficiency, effectiveness and economic impact of Treasury for the fulfillment of tax payments; issue an audit report for Decision Making. types of research as descriptive and exploratory inductive, deductive and analytical methods were applied. A fictitious accounting firm called DELGADO & ASSOCIATES was created. The level of compliance with laws, rules and regulations is the 43.75% in the Treasury Department, it was checked by organizational structure. Processes tax payments through the COSO I, it was established the risk control with 4.90%; 45% inherent risk and detection with 5%, error assumed by the auditor, obtaining an overall audit risk of 0.11, according to NIA 400. The level of efficiency, effectiveness and economic impact show that it has complied with the 66.67% in tax payments in compliance in the statements made, proving low efficiency and effectiveness in payments. The audit report consists of an introduction, in which the reason is included, exam objective, scope, legal basis and organizational structure. It is recommended to continue to comply with the regulations established for the proper functioning of the institution.

• Glavni autor: Delgado Basurto, María Tatiana (author)
• Format: bachelorThesis
• Jezik: spa
• Izdano: 2016
• Teme: Auditoría Operativa; Control interno; Riesgo; Confianza; eficiencia; eficacia
• Online pristup: http://repositorio.uteq.edu.ec/handle/43000/1856