Auditoría Gubernamental

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    Procesos de contrataciones públicas y su incidencia en la ejecución presupuestaria fiscal en los GAD parroquiales de Picaihua y Pilahuin
    (2018-06) Juan Reinaildo, Guamán Sailema; DT - Caiza Lizano, José Esteban
    La investigación realizada tiene como objetivo evaluar el proceso de contratación pública y su incidencia en la ejecución presupuestaria fiscal, además se determinó la importancia del proceso de contratación y se analizó de qué manera influye la ejecución presupuestaria fiscal, con la finalidad de proponer una alternativa de solución y responder a la problemática detectada que es la ineficiente aplicación de los procesos de contrataciones públicas, que como causas tiene la inadecuada estructuración del plan anual de contratación y su efecto la pérdida de tiempo en la institución, el personal directivo es poco capacitado teniendo como efecto la deficiente toma de decisiones, además existe desconocimiento de las normas y procedimientos dando como efecto el incumplimiento de funciones y como ultima causa tenemos las contrataciones inconclusas y su efecto es la ejecución fiscal anual incompleta, en el proceso de investigación se aplicó una encuesta al directorio del Gobiernos Autónomos Descentralizados Parroquiales Rurales de Picaihua y Pilahuín.
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    La unidad de administración de bienes y la información Financiera del GAD municipal del Cantón Chimbo Provincia de Bolívar
    (2016-05) Vargas Guillén, María Isabel; DT - Arias Pérez, Mauricio Giovanny;
    This research deals with the theme: "Unity Asset Management and Financial Information Municipal GAD of the Chimbo town Bolívar province" after a thorough analysis was identified as a central problem: "Is inefficient administrative control and Financial Assets Long Term causing poor financial reporting in the Autonomous Decentralized Municipal Government of the Chimbo town Bolivar province"; reviewing this issue was raised the following hypothesis: "The Asset Management unit affects the financial reporting of Long Term Real in the Autonomous Municipal Government Decentralized of the Chimbo town Bolívar province." The content addressed in this research work is structured by the most important, relevant and important aspects of property management, ie on those aspects that relates to long-term assets such as identification, coding, custody, depreciation, low, among others; and also focuses on the control should be the institution to facilitate all both administrative and legal processes and financial in each of the activities carried out by officials of the Municipality, in order to optimize the preparation and processing of financial information (financial Statements) and so thus improve management of resource efficiency, effectiveness and quality, ensuring the reliability of the information presented, tool that will for proper decision-making by the authorities. In addition, solutions (recommendations) to the problems encountered arises, in order to avoid sanctions by the General Comptroller of the State, as well as comply with the recommendations set by the control authority; and fundamental and important way of achieving goals and objectives set by the institution in welfare community satisfaction
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    Mecanismos de control previo y concurrente y sus efectos en la imposición de responsabilidades emitidas por el organismo de control en el Gobierno Municipal del cantón Santiago de Píllaro
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-07) Mena Melendes, Patricia del Pilar; DT - Parra Miño, Grace Lucía
    Inadequate enforcement mechanisms prior and concurrent control causes the imposition of liabilities issued by the watchdog in the Municipal Government of Santiago de Píllaro, causing the information is not relevant and timely in its entirety. The lack of adequate process control and the lack of measurement standards and continuous improvement in an organization cause instability in the activities taking place, that is why this work has several research background and based on the positivist paradigm, one that emphasizes the empirical rather than science and that is how simply the reality is unique and can be fragmented for analysis. The methodology of this project is based on quantitative terms prevailing approach to study quantitative properties and phenomena and their relationship to strengthen an existing theory. It was determined that there are areas within the institution in which the observations in the audit reviews are repetitive and become critical to resolve points; in the past only they have faced the responsibilities imposed personal way but the disadvantage is solved in the process itself, sensing weakness and establishing the corrective to prevent recurrence and subsequently mean errors impacting on the resources and activities within the institution. The GAD Píllaro Municipality has not established a risk map that allows you to measure the level of risk they may face and the consequences of decisions and institutional changes occurring within an administration, so that it can project risk levels acceptable and results in compliance with the rules set for the public sector in the scope of its functions, that in order to ensure the implementation of the regulations established by the inspection institutions and optimize resources: human, material, and economic, both in their use and safekeeping.
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    Las políticas y procedimientos en los procesos de atención ciudadana de la Dirección Distrital 02D01 – Guaranda – educación y el cumplimiento de los objetivos institucionales
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-07) Angulo Garofalo, Marithza de Lourdes; DT - Benítez Gaibor, Marcela Karina
    District Directorate 02D01 guaranty - Education City Guaranty, created by Agreement 020-12 determines the restructuring of the administrative organization of the country, therefore today the country is divided into nine educational areas, in order to promote quality in education. With this new management model provincial directorates of Hispanic and bilingual education is deleted to make way for creating districts. The administrative organization of the district management includes implementation of rulers processes (Address, analysis and (talent, complaints, citizen services, legal advice, support, monitoring and regulating the quality of education, school administration, planning, financial and administrative, technologies information and communication, and professional development), adjectives (infrastructure, human talent, financial, information technologies of communication) and external (shopping and media) each of which performs functions directly related to the institutional numeric. Once certified the process of citizen service, the district is implementing the provisions of ISO 9001-2008 whose main objective is to achieve customer satisfaction through efficient and effective care of your requirements. To develop field research surveys were applied to the servants working in the institution, showing that was not performed an audit of management processes for citizen and it is also necessary to implement assessments to determine compliance with corporate goals. The proposal of this work is to carry out a performance audit of public attention to the area, determining findings in relation to the application that should be improved to meet the indicators of efficiency and effectiveness which in turn culminate with satisfaction users.
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    El control estratégico del Banco Nacional de Fomento y el desarrollo social. Caso parroquia San Antonio de Quisapincha
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-07) Domínguez Villacrés, Fernanda Silvana; DT - Gómez Romo, María del Carmen
    The development of this work will allow the financial services of the National Development Bank have a different offer to external clients, since it provides a significant contribution towards achieving the objectives of the National Plan for Good Living, as detailed below : Objective three: improve the quality of life of the population, eight objective: to consolidate the social and economic system supportive of sustainable objective ten: promote the transformation of the productive matrix; and also it contributes to my professional development. Research has helped to achieve compliance with the general objective of this work: "Analyze the strategic control of the National Development Bank associated with social development in the parish of San Antonio Quisapincha.". The momentous and profound change in the country for a few years in the areas of governance, education, sustainable development, poverty reduction and the change of the productive matrix requires state agencies in every sense and especially the public banks must align and double their efforts to achieve the goals and objectives outlined in the National Development Plan cities of good living. One of these goals is reducing poverty levels of citizens and this noble goal is achieved through access to productive credit. The inequality of income and property, limited access to water has contributed to increasing poverty in rural parishes this is that for decades has owned the Ecuador contrasts agriculture aside large landowners with technology, machinery, water access and secondly small farmers. In each cluster of the Ecuadorian economy replicates the same stage, it is for this reason that it is absolutely necessary and urgent to encourage partnership and credit and thus support the growth of the productive apparatus of the country. The resolution of the problem is possible to implement the Balanced Scorecard as a management tool enabling management and monitoring, evaluating and improving processes strategic planning in order to ensure access to credit operations in the areas of action bank, which is based on the efficient management of resources, in order to connect or concatenate the short-term objectives with long-term objectives by integrating each of the internal perspective, financial, and client processes.
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    La gestión administrativa y el plan anual de contrataciones en la Empresa Eléctrica Riobamba S.A.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-07) Soto Bejarano, Ligia Elena; DT - Sánchez Sánchez, Rubén Mauricio
    This research project was aimed at studying the Administrative and their impact on the Annual Procurement Plan in the company electric Riobamba S.A, to meet this objective, the existing legal framework governing procurement was revised and resorted to information the annual recruitment plans for the years 2011, 2012 and 2013; with this information the comparative analysis identifying trends and behaviors of the figures of these three periods was performed, which revealed the hypothesis. Timely administration ensures the smooth running of the organization, through planning policies and control tasks providing administrative support to the processes in each of its stages. It is important to strengthen the company's internal processes, creating a culture of planning, tracking and continuous monitoring of planning as a periodic control mode to measure and quantify results; having a tool to guide management and facilitate obtaining information efficiently and effectively help to mitigate risks and meet the objectives. Propose the design of a Model Procurement Management to provide guidance in planning, process improvement and implementation of the procurement of works, goods, services and consulting, and contribute to the performance and the governance, both for decision as to improve policies and programs, in order to meet the objectives efficiently and effectively.
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    El reglamento para el manejo de desechos infecciosos generados en las Instituciones de Salud del Ecuador y su incidencia en los riesgos de la salud de los usuarios del Hospital Básico Pelileo
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-08) Aguilar Aliaga, Ximena del Rocío; DT - Vásconez Gavilanes, Lidia Rosario
    The purpose of this research is the generation of a proposal on the implementation of the regulation on the management of infectious waste generated in health institutions of Ecuador, to achieve this goal considering the current way of structuring Surveillance Unit Public Health and Control, and evaluation during the phases of inpatient management of waste, to inform a community health agency aims to safeguard and guarantee their rights as health. It also examined whether the operating staff and the community that uses the services are trained in issues of managing the waste we generate and are consistent with the environment, and to clarify the risks to which we are exposed but contribute to a proper waste management. In the present research the laws and penalties as they may incur the Basic Hospital Pelileo to not comply with the law was analyzed. It should also be noted that this project will analyze whether the operating staff is trained, or if the entity has socialized current legislation so that it can fulfill, besides having equipped with all the necessary means to perform these activities are presented a high risk to their health.
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    La definición de procesos y la satisfacción de los servicios públicos dotados por el Gobierno Autónomo Descentralizado Parroquial Rural San Luis, cantón Riobamba
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-08) Saltos Urquizo, Paola Ximena; DT - Mayorga Abril, César Medardo
    This project defines the administrative processes for optimization in providing decentralized services of the autonomous government of San Luis Parish. This research work frames its importance and justification since it consists in applying a management model is process-oriented and efficient development of the activities of the staff working in the institution. By consequent became necessary field work (in situ), which allowed us to establish the necessary processes for the efficient management of the public body. Whereas the improper setting processes in Decentralized Autonomous Government Parish of San Luis, leading to duplication of functions, a afata coordination of activities and thus to provide an inefficient service and user dissatisfaction. It was determined that the administrative processes of the institution are not clearly defined so the staff is unable to provide adequate service requested by users, since they do not meet corporate goals and the purpose for which it is formed.
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    La integración logística y la gestión financiera de la Empresa Pública Municipal de Agua Potable y Alcantarillado de Ambato
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-07) Flores Aldas, Cristina Alexandra; DT - Coba Molina, Edisson Marcelo
    The Logistic integration is an essential part not only in private companies but in public ones as well due to it contain process, strategies and policies related with the chain of suppliers, inventories and stock. It is necessary applying suitable internal controls in orden to manage all the available resources like human, financial, material, etc and make the most of them. The financial gestion inside a public company supplier of water and sewage system contain the budget analysis, financial sources, addressed resources and the management of the impact of the financial statements. Making a evaluation of the archivement of goals and objetives in the operational planning. A implementation of the model of gestion for the logic management of stock and warehouse of the public company Municipal of water and sewage of Ambato and the suitable application of methods of internal control design to correct the errors, reduce the cost and improve the services. Investing resources in proyects aim to the benefit of Ambato residents. In assessing the fulfillment of goals set in the implementation of the action plans, strategies and methods by which it is intended to correct the problem analyzed in this research work; and determine the value that has been reduced inventory which is shown in the financial statements at the end of the first half of this year, and likewise the results at the end of 2015 was again evaluated and the end of the first half of the year 2016. In this way it is shown that the proposal, based on existing standards in our country, has been instrumental in the company subject of this analysis.
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    Planificación con programas eSIGEF y eSIPREN como herramienta de gestión financiera en la Red Escolar Ana María Torres de la comunidad San José de Angahuana
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-07) Garcés Pérez, Mónica Alexandra Garcés Pérez; DT - Rubio Sánchez, Mario Cristóbal
    In the present study the decision making and its relationship with the public sector shows the system has come to change the speed of payments of all staff, is now more efficient and faster, no delays in any transaction. The Ministry of Finance has implemented since 2008, to this date has been successful in every respect and an incredible advancement in the country. The methodology used in the investigation established the problems in the public sector is only in the business is the lack of training, to the elderly has a difficult access, to learn the system and Ana Maria School Network Torres, will succeed in their management if ongoing training. This thesis consists of six chapters in which different topics were studied according to the importance that report to the study, this study was limited to the Administration of the School Network. study, this study was limited to the Administration of the School Network. Another drawback presented continuously is the treatment of the administrative and economic information by the rapid changes through trades, memoranda or agreements given by the governing body especially those who are (eSIGEF and eSIPREN) practically systems determining the management of financial resources of public institutions. The economic and financial systems leading administrative processes of public institutions are rethinking the ways of thinking, organizing and running of the management and employees of the complexity, responsibility and flexibility involved. This study will help investigate further to determine a better way the quality of the management of public sector resources thereby benefiting the entire educational community. This project is justified because it will enable greater efficiency and effectiveness in the treatment of information and payment of wages, just as there will be better communication with managers and employees of the Ministry of Finance.