Auditoría Gubernamental

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Has files: YesSubject: search.filters.subject.CONTROL INTERNO

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    El control interno y los procesos administrativos financieros en el Ministerio de Coordinación de los Sectores Estratégicos
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-06) Espinoza Llerena, Paulina Fernanda; DT - Izquierdo García, Daniel Eriel
    This research is executed in the "Ministry for the Coordination of Strategic Sectors", of Quito, in order to design and evaluate the control carried out in the procedures of payments and the level of risk that is due to incorrect application of the regulations. The aim was to include key controls to help improve processes that foster responsibility on the servers involved and create awareness in the administration of state resources. Internal control as a tool, is very helpful to obtain reasonable for the performance of their institutional objectives and the management people interested in them security. In the public sector this management should be governed by constitutional principles and regulations; in addition to accountability, as public institutions are created to meet the general needs of society. This control should be understood as a primordial and necessary element; because its focus is to achieve the proper use of public funds; the importance of the budget; the complexity of their operation and responsibility that must have the officials. The implementation of this system is the responsibility of the highest authority, but the application of methods and procedures, as well as the quality, efficiency and effectiveness of internal control; it is also the responsibility of the heads of each of the areas of the organization. However, responsibility for the smooth running of the public body is in all those who work in it. There will always be a risk that internal control is designed to operate procedures as efficiently as payments expected to work depends on human judgment, which is subject to human failures such as simple errors or mistakes; These limitations prevent senior management have an absolute assurance that the objectives are achieved, therefore a subsequent area, concurrent and subsequent to payment procedures running on the Entity control is included.
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    Control interno de obras en construcción y el flujo de efectivo de la Empresa Eléctrica Ambato Regional Centro Norte S.A.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-07) Garcés Villacrés, Silvia Marlene; DT - Jiménez Estrella, Paola Patricia
    COMPANY ELECTRIC AMBATO REGIONAL CENTRO NORTE S.A., EEASA is an institution which, with more than half a century of existence and an efficient path of service to society, has maintained high standards, abour and technical service to the customer in its concession area, thanks to the effective management of its workers, managers and authorities. The joint work has given rise to the EEASA is listed as a distributor class "a", i.e., an organization that knows where it is going and know exactly what to do. Due to its efficiency in the provision of services, it obtained the certification ISO 9001:2008 for quality management, which is an honor, but at the same time commits him to a constant improvement. In these fifty-six years of life, the EEASA has the coverage area of the country, which includes the provinces of Tungurahua, Pastaza and Morona Santiago, Napo and since two years ago, manages the Bolívar province, thanks to the trust conferred by the governing body of the electricity sector, the Ministry of electricity and renewable energy, MEER. With this new responsibility, it has approximately 300,000 customers. In this scenario and looking for efficiency in the care of the needs of their customers, the EEASA must expand its electrical infrastructure through the construction of power distribution, which incorporated in its property, plant and equipment constitute its greatest heritage resource. Following the method dictated by the Agency for the regulation and Control of electricity (ARCONEL), electrical works are executed in the framework of the investment programmes promoted by the national Government, which have own financing and an important State contribution, which makes cash provided they are concluded and settled on the basis of the technical parameters established and the deadlines determined by the regulator. This research focuses on this subject that is vitally important in the management of the EEASA and aims to provide a technical solution that allows that the company has the full State funding.
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    Control interno de inventarios y el capital de trabajo en la Empresa Eléctrica Ambato Regional Centro Norte S.A.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-07) Calderón Pérez, Juan Carlos; DT - Jiménez Estrella, Paola Patricia
    Empresa Electrica Ambato Regional Centro Norte SA (EEASA) is an institution dedicated to the distribution of electricity in the central region. Its economy is committed to the development of urban and rural areas of the concession area, and its mission is clearly defined commitment to quality and continuity of electrical service. As usual in organizations and also happens to living beings, the incidence of internal and external factors promotes rapid adaptation to the environment, to ensure their survival and strengthening over time. For EEASA, the most obvious case is the recent transformation of purely private company to public company, which has triggered a series of challenges to be faced in the short and medium term. The company is doing the right thing when they attack the challenges: confronting them. In the delicate task of managing public resources, the Management Company makes every effort to fulfill the institutional mission; however, it is also aware that every task, that is well done, could be improved. One aspect is to improve the management of their inventories, which are one of its most important assets. This research provides alternatives for improvement by implementing a risk management methodology that provides technical elements and guidelines on the identification, assessment, management and response to contingencies related to inventories, criteria that are easily adaptable to other institutional assets. Within risk responses, a method used to optimize the quantities to purchase based on a planned consumption, which generates more working capital is included.
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    El control interno y los ingresos en el Sistema de Estacionamiento Rotativo Ordenado Tarifado de Puyo
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-07) Granizo Benavides, Henry Corazón; DT - Mantilla Falcón, Luis Marcelo
    This research was conducted prior to obtaining the title of Master of Government Auditing, in order to know the weaknesses in internal control in relation to revenues collected by the Rotary Parking System tariffed Puyo Sort by selling cards parking of motor city of Puyo. Determining that there are critical points that do not allow adequate administrative management of resources due to lack procedures regulated through administrative acts. So the development of a special examination in the Rotary Parking System Sorted tariffed of Puyo, accompanied by an Ordinance regulating the internal control system in financial income is necessary. Thus, it contributes to the charge of vehicular system of the city of Puyo and in meeting corporate goals.
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    "El control interno y su incidencia en el cumplimiento de los objetivos al Proyecto 2 KR en la Dirección Provincial Agropecuaria de Tungurahua"
    (2014) Altamirano Hidalgo, Mario Roberto
    El presente proyecto de investigación está orientado a realizar una Auditoría Social al proyecto 2 KR que tuvo la participación del Ministerio de Agricultura, Ganadería, Acuacultura y Pesca (MAGAP) en coordinación con la Dirección Provincial Agropecuaria de Tungurahua y los representantes de las asociaciones de Mocha, Pillaro y Tisaleo. Para cumplir con este objetivo un aspecto importante es evaluar el Control Interno con el análisis de los elementos del COSO II y la utilización de sus herramientas se evalúa, y fiscaliza la gestión gubernamental con la participación de los actores sociales los ciudadanos puedan tener una guía que permita hacer un seguimiento de los recursos y detectar riesgos que permita emitir un informe con recomendaciones de solución con transparencia y eficiencia en la ejecución de los proyectos financiados con fuentes externas como es el caso de los proyectos 2KR que son financiados por el gobierno Japonés.
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    "El sistema de control interno en los procesos de recaudación y su incidencia en la gestión administrativa del Gobierno Municipal del cantón San Pedro de Pelileo"
    (2014) Solís Solís, Eulalia Alexandra
    La realización de un trabajo sobre el control de los ingresos públicos tanto el análisis teórico como las experiencias prácticas de fiscalización sobre estos, e incluso la regulación normativa de las competencias de los organismos de control, toman en cuenta la relevancia de la función encaminada a la obtención de recursos en el conjunto de la actividad económico-financiera del Sector público. En el presente trabajo se ha considerado la realización de una evaluación específica sobre los procedimientos de gestión y control en el departamento de tesorería del Gobierno Municipal del Cantón San Pedro de Pelileo. El estudio desarrollado se ha elaborado con el objetivo de ofrecer un modelo de control aplicable, con las lógicas adaptaciones necesarias, a la fiscalización de los procesos realizados en este. Se analiza el control de los ingresos municipales, se procede a establecer el marco legal, objetivo y procedimientos. Comprende la evaluación del sistema de control interno existente en materia de recaudación que abarca el levantamiento de los procesos del sistema. Los ingresos, cualquiera sea su naturaleza, son los que soportan la financiación del correspondiente presupuesto de gasto. Si no existe un buen sistema de control interno, puede dar lugar una malversación de fondos. La meta de la tesorería municipal del gobierno autónomo del cantón Pelileo es brindar una mejor atención a los contribuyentes para mejorar la recaudación de impuestos y disminuir cartera vencida. Este proceso de tesorería requiere de pasos más adecuados para ello y contar con un apropiado sistema de control para cumplir en forma eficiente con la meta y los objetivos deseados, son varios los factores que afectan su normal desarrollo como tecnología, capacitación permanente, manuales de funciones, indicadores de cumplimiento, entre otros. Para promover los cambios en la gestión administrativa debe procurarse un proceso de evaluación permanente en todas las áreas, basado en objetivos y resultados, con el propósito de desarrollar sistemas de información necesarios para la asignación apropiada de sus recursos. Por los servicios que brinda requiere fortalecer su control para garantizar la eficiencia de sus operaciones, es por esto que en el presente trabajo se propone el diseño de un sistema de control interno basado en el modelo COSO para mejorar la gestión en el área de tesorería del Gobierno Autónomo Descentralizado Municipio del Cantón San Pedro de Pelileo.