Centro de Posgrado Auditoría

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Has files: YesSubject: search.filters.subject.PROCESOS ADMINISTRATIVOS

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    El sistema de gestión de procesos administrativos y el cumplimiento de los objetivos institucionales en el Gobierno Autónomo Descentralizado Municipal del cantón Salcedo.
    (2021-06) Cortez Galarza, Julia Gabriela; DT - Vega Rivera, Paula Marcela
    La presente investigación se realizó con el objetivo de analizar el sistema de gestión de procesos administrativos y el cumplimiento de los objetivos institucionales en el Gobierno Autónomo Descentralizado Municipal del cantón Salcedo para diagnosticar la gestión realizada, periodo 2015-2019. El enfoque es cuali-cuantitativo, ya que se recogió información medible para describir las características de las variables en estudio; la modalidad fue bibliográficadocumental, puesto que se recopila información de libros, artículos científicos, páginas web oficiales, entre otros, para fundamentar teóricamente las variables en estudio. Además, se tomó información de documentos internos del GAD Municipal del cantón Salcedo, como planes, programas, presupuestos; posterior a la recopilación de datos sobre el sistema de gestión de procesos administrativos y los objetivos institucionales, se elaboró una base de datos en una hoja de cálculo en Excel para depurar la información. Luego se efectuó los cálculos necesarios para determinar el porcentaje de cumplimiento tanto de los procesos como de los objetivos institucionales, estos resultados se presentaron en cuadros comparativos detallando los periodos analizados (2015-2019) para su análisis e interpretación.
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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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    Los procesos administrativos y la gestión de riesgo operacional de las principales Cajas Solidarias de Ahorro y Crédito de la UCABANPE pertenecientes a la provincia de Cotopaxi
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2016-05) Santamaría Quishpe, Guido Patricio; DT - Ortiz Román, Hermel David
    In the recent years, the economic model of social and Solidarity Economy has grown-up into an alternative productive partner that contributes to countryside community development in the nation. In this context, the role that the Solidarity Savings and Credit have achieved has been important; however, organizations which are formed by the determination of the partners, whose management turns around administration and financing of community development, lack of a relevant organizational structure which jeopardizes the permanence of its processes recruitment, and assignment resources. This research is focused on risk analysis of decision-making processes of the main solidarity funds Savings and Credit UCABANPE of the province of Cotopaxi: Nueva Vida, Nueva Esperanza, Divino Niño and el Belen. It has been required to establish methods to recognize, assess, measure, and control the potential hazards of events and allow minimizing them. The exploratory and descriptive research was applied as well as investigative techniques such as documentary and survey application. The hypothetical-deductive method research was used. The most important results are focused on identifying critical areas where greater likelihood of risk in the entities under study exists. They are located in the operating components such as: processes, people, information technology and the external sector. Furthermore, some critical findings in the Leader level are found. To solve this research, a reference manual is established that will allow through controls mitigating hazards in the Solidary Savings and Credit Banks.
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    Los procesos administrativos para las compras públicas y su impacto en la ejecución presupuestaria de la Universidad Técnica de Ambato
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2016-05) Ortiz Betancourt, Willington; DT - Vásconez Acuña, Lenyn Geovanny
    Being a developing country, Ecuador has to implement policies that take into account the structural features of its economy, limited public resources, and the risks of acting in uncompetitive markets. The State must promote technological improvements and industrialization, as well as improving the work and projects, both to facilitate economic growth that relies on production processes and to improve the standard of living of the population. Public procurement policies as part of fiscal policies for development are a potential tool, they include procurement of goods and services of companies or individuals in the private sector by public entities. Because of its size, public procurement are not simply a tool of demand by the state, but may also include specific goals, such as strengthening the national industry. Additionally, sustainable and equitable growth of the country depends on public management where their actions fall within the efficiency, effectiveness and quality, which seeks to maximize results with minimum resources. The use of human resources, property, financial and technological resources, should make possible the achievement of goals and objectives defined in the planning and financed by the budget. The budgetary execution of the Technical University of Ambato, through payment procedures for the procurement of goods and services, may not be the exception of potential tool to achieve national development and the objectives of good living, showing that management public does not identify slowness, waste and corruption. To this end, the need to carry out a detailed and thorough lifting of a model of administrative and financial management for government procurement that allows for maximization of budget execution is evident. In this research we have analyzed the administrative processes carried out at the Technical University of Ambato for public procurement and the impact of them on budget execution.
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    "Los procesos administrativos del Centro de Investigación Científica (CENI) de la Universidad Técnica de Ambato y su relación con la ejecución presupuestaria de gastos"
    (2014) Sarabia Villacís, Paola Teresa
    El nuevo marco legal vigente que rige a todas las entidades que conforman el Presupuesto General de Estado, con respecto a la administración, fuentes y usos de los recursos públicos, es la principal motivación para la realización del presente estudio. Es un reto para toda entidad pública conseguir la eficiente ejecución presupuestaria, con la adecuada aplicación de la normativa vigente en la cual se adhieren exigencias y minuciosos controles a la gestión financiera, presupuestaria, administrativa y de contratación de las entidades públicas. El gasto público en educación superior, es parte dela inversión social necesaria para coadyuvar al bienestar del conjunto de la sociedad, es por ello que se considera importante mejorar la gestión administrativa, como el eje de apoyo a la investigación, siendo el objetivo principal de la universidad ecuatoriana avanzar el ranking de competitividad con equidad y potenciar las oportunidades del capital humano del país.