Sistema de control interno del proceso de recaudación de la cuenta autogestión y su incidencia en la gestión financiera de la Universidad Técnica Estatal de Quevedo, año 2017

The present investigation evaluated the incidence of the system of internal control of the process of collection of the account of self-management on the financial management of the State Technical University of Quevedo. The objective was to: Evaluate the system of internal control of the process of collection of the account self-management and its impact on the financial management of the State Technical University of Quevedo, 2017. The results related to the modifications established by the Ministry of Finance for the execution of revenues are not functional, effective or effective for the internal control of resources generated by self-management in the institutions of the Ecuadorian state; the control manual used by the financial section for the internal control of the self-management account, does not allow to identify the origin of the income, since the applied process is not efficient; the inadequate process of internal control of the self-management account directly affects the lack of control of the values collected by origin, the taking of opportune decisions and the operational redistribution in the institutional development, and the financial operational management strategies to improve the internal control of the self-management account, are based on internal control standards for entities, public sector agencies. It is recommended that the modifications be made in this document, to improve internal revenue control and establish a process in red to facilitate internal control of the self-management account.

• Autore principale: Sánchez Fuentes, Esther Angela (author)
• Natura: bachelorThesis
• Lingua: spa
• Pubblicazione: 2018
• Soggetti: Control interno; Proceso de recaudación; Cuenta de autogestión; Gestión financiera
• Accesso online: http://repositorio.uteq.edu.ec/handle/43000/3637