Auditoría Gubernamental

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    Los procedimientos de control de recaudaciones y los gastos de funcionamiento del Parque Acuático Morete Puyu
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-07) Díaz Pacushca, Yajaira Lizbeth; DT - Córdova Pacheco, Ana Consuelo
    Decentralized Autonomous Municipal Government of Pastaza canton, has a water park resort called "MoretePuyu" which generates own revenue by using the same facilities, rates are regulated in the respective ordinance of the City Council, and within its competence as the cantonal government is encouraging tourism promotion of the canton. The financial resources generated by this activity through the collection are not addressed within a specific system of internal controls to ensure the achievement of goals and objectives; so their inappropriate administration to be established whether this service offer is self-sustaining or constitutes an expense to the company. The design and implementation of Internal Control Standards for specific procedures revenue water park, permit better control of economic resources of the entity and its financial information is reliable and reasonable. The lack of an efficient administration of economic resources between generating the water park and the costs incurred by the administration to operate under optimal conditions is the main basis for proposing the establishment of an internal control system for the collections, it tends to significantly improve processes and decisions. The implementation of this system of internal control for collection procedures MoretePuyu water park will be the responsibility of the highest authority, the Department of Tourism and servers associated with the operation of said complex, because this activity is framed in legal and administrative regulations issued by the Comptroller General, through the Organic Act, regulations and internal control standards for public sector entities and private law legal entities that have public resources.