Centro de Posgrado Auditoría
Permanent URI for this communityhttp://repositorio.uta.edu.ec/handle/123456789/979
Browse
11 results
Search Results
Item Mejores prácticas en el control y evaluación de la eficiencia académica de la Universidad Técnica de Ambato(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2017-09) Bastidas Ramos, María Isabel; DT - Toscano Morales, Cecilia CatalinaThe topic of academic quality and the modern evolution of audits have become a field of great interest to investigate, at national and international level, one of the main objectives is to verify that the parameters defined are accomplish through the results obtained in a certain period, to identify successes and determine failures, in search of continuous improvement and academic quality. The sub-criterion to be considered in the research that we are dealing with is Academic Efficiency, which evaluates the performance of the students, the result of established conditions to ensure that in all career and / or programs students remain and finish their studies, without significant levels of desertion, degeneration or repetition; the indicators that measure these results are the Degree Retention Rate, the Undergraduate Degree Rate and the Graduate Degree Rate. Awareness of the importance of controls on information by the personnel involved in this process plays a transcendental role when it comes to complying with controls and assuming responsibilities. This research has as fundamental objective to establish if the control and evaluation is the element of greater influence in the fulfillment of the established standards for the subcriterio Academic Efficiency of the Technical University of Ambato. In order to comply with the established objective, the research was carried out based on a documentary and field study, applying objective surveys to the target population. As a result of the present investigation it was verified that the awareness regarding the controls of the staff involved is minimal, we work empirically to obtain information and presentation of the same, reason why the obtained reports are not specific, pertinent, consistent, complete and formal.Item El proceso de contratación pública y el cumplimiento del Plan Anual de Compras del año 2014 en la Universidad Técnica de Ambato(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2016-06) Sánchez Sánchez, Verónica Cristina; DT - Naranjo Santamaría, Joselito RicardoThere is now legislation mandatory for public sector entities, which sets parameters and guidelines with the main objective of optimum utilization of financial resources of the state. The Technical University of Ambato is an entity that receives financial resources from the central government so it has conducted to study on compliance with the Annual Procurement Plan and Procurement Processes Post. All public sector manage their budget; especially for what refers to procurement of goods, services and consulting. All these makes purchases based on an initial plan that includes moving the entire fiscal year; however no institution runs its annual plan of purchases to one hundred percent. In the specific case of the Technical University of Ambato it has been applied surveys procurement processes and the Annual Procurement Plan officials involved directly and indirectly in all actions taken for completion of purchases, with this instrument was determined that among the various factors affecting the performance of PAC are mainly the lack of guidelines for compliance with each stage of the procurement process and inadequate way to identify the needs of each academic and administrative unit. The amounts initially allocated annually analyzed, its involvement for reforms or modifications made during the year and these balances versus what actually executed or accrued; and the percentage of compliance with the annual budget is determined; index reflecting the efficiency and effectiveness of the work done during the fiscal year. The general budget of the University includes several budget-related items which will study those related to the purchase of goods, services and consulting; those items included in the PAC. It is important to analyze the factors influencing directly or indirectly in implementing the PAC to implement corrective actions. The purpose of this study is to analyze the various factors affecting the full implementation of PAC and in turn draw conclusions to improve the procurement system within the Technical University of Ambato.Item 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 GeovannyBeing 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.Item La ejecución presupuestaria y las adquisiciones de bienes y servicios a través del Portal de Compras Públicas del Centro de Investigación Científica de la Universidad Técnica de Ambato(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2016-01) Armas Real, María Cristina; DT - Parra Miño, Grace LucíaThe entities constituting the General State Budget are subject to the current legal framework regarding the management, sources and uses of public resources, and therefore to the purchase of goods and services being these aspects the main aim for the implementation of this study. Achieving the efficient budget implementation is a challenge for all public institutions, with the proper implementation of current regulations to which detailed requirements and controls for purchase of goods and services through public procurement portal are linked up. Procedures regarding purchase of goods and services are the result of the combination of the resources used as inputs by a production function. Thus improvement of purchase processes a crucial item due to it is considered an important support to the research, considering that the main objective of the Centre for Scientific research of the Technical University of Ambato is to advance in the ranking of research competitiveness.Item La gestión por procesos y el mejoramiento continuo de la Dirección de Relaciones Interinstitucionales (DIRENI) de la Universidad Técnica de Ambato(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-05) Camino Villamarin, Nereida del Rocío; DT - Cruz Lascano, Mary ElizabethThis research work has the purpose of designing a management by processes in the Department of inter-institutional, directed to the administrative staff of interinstitutional relations in the city of Ambato. To achieve this objective is considered diagnostic if the Administrative Department and the institution monitors, know and apply current strategies for continuous management process improvement, to verify how the Administrative Department is motivated within the institution, techniques and strategies that will work today, are based on the proactive critical paradigm which requires administrative departments to turn new knowledge into actions, theory into practice, to understand, analyses and make new strategies for management by processes, and thus take a new option in the method based on the continuous improvement. So it is proposed that administrative departments frequently employ active strategies, motivate and direct management by processes, where it is important that the Administrative Department will become a person with skills and capabilities for their own performance. According to the management of public institutions the secret of institutions lies in own high quality standards for their employees both their services; therefore total control of quality is a philosophy that should be applied to all hierarchical levels in an institution, and this involves a process of continuous improvement that has no end. This process allows a broader horizon, where excellence is always seek to increase their competitiveness, lower cost, orienting the efforts to meet the needs and expectations of users. To carry out this process of continuous improvement in a particular Department and institution-wide, should be taken into consideration that such a process must be feasible and legally approved, i.e. should require less effort than the benefit provided; and cumulative, allow the improvement that is done open the possibilities of successive improvements to ensure the full exploitation of the new level of performance attained.Item Incidencia de los procesos de Contratación Pública en la ejecución del presupuesto de la Dirección de Bienestar Estudiantil y Asistencia Universitaria de la Universidad Técnica de Ambato(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-04) Núñez Morales, Yadira Inés; DT - Mera Bozano, Edgar FabiánThe Directorate of Student Affairs and Student Aid is a unit of the Technical University of Ambato the same it is a public entity focused on providing service in all its welfare projects always oriented to the university community, so that requires proper organization and You must apply a correct implementation of the budget taking into account the current contractual regulations should be applied and thus achieve the goals and objectives, which is why it has initiated an analysis of the current situation of the Directorate of Student Welfare in order to identify the problems you actually have to run 100% of its budget. Management and effectiveness will be linked by a transverse logic of planning contractual and aligned to the current operating plan procurement processes. The efforts made by each of the officials of the Directorate not go unnoticed as the work and collaboration play in each of these projects will go forward and meet the goals and objectives. This thesis project work is divided into four following chapters: Chapter I is to identify the problem and the independent and dependent variables that will develop the plea of research work. Chapter II base underlying the present research work, both philosophical and legal part that would help implement the project described in addition the hypothesis is to assume something unknown that is investigated under investigation arises from something known. Chapter III describes how they will conduct the research, the research using models such as field, bibliographical-documentary. Chapter IV, analysis and interpretation of results that generated the results of the survey conducted within this research work is presented. Chapter V Conclusions and Recommendations to be applied in this same research that will help improve the service provided by the Directorate of Student Welfare and Student Aid. Chapter VI manual procurement processes designed for the Directorate of Student Welfare and Student Aid.Item Los procedimientos de control y su incidencia en la ejecución presupuestaria en la Universidad Técnica de Ambato(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-01) Alulema Hinojosa, Karina Beatriz; DT - Arias Pérez, Mauricio GiovannyOne of the compromises of the Ecuadorian Government is to improve the quality of higher education which is why it has normally allocated income through different funding sources. This has allowed Technical University of Ambato to have resources to meet its obligations, such us payment of salaries, fees, purchase of goods or services – including consultancy – execution of infrastructure works, among other; according to the University’s annual planning. From 2012, expense budgetary execution at Technical University of Ambato has decreased; a situation happening mainly because there are no approved procedures for budgetary control, an absence of control on the purchase annual plan, overestimation of income from source 002, fiscal resources generated by institutions. Such situation is present in the four executive units of the University. This research constitutes an important contribution for Technical University of Ambato, which will let it increase the percentage of budgetary execution, reflecting in this way the adequate use of the total amount of resources that were allocated according to plan. The research is predominantly quantitative; data gathering was done onsite, where the subject of study is present. Its general aim has been attained: “To determine a control model for the budgetary cycle that allows an increase on the budgetary execution” Control procedures that allow achieving an improvement on the control of the budgetary cycle are proposed, letting the financial direction to have an appropriate budgetary execution. In this way, decisions will be made on time and legal requirements will be fulfilled. The direct beneficiaries will be the staff of the financial direction of Technical University of Ambato. The authorities of the institution will provide the necessary resources to apply the control procedures.Item La comunicación organizacional en la gestión administrativa financiera de la Unidad de Posgrado de la Facultad de Ciencias Humanas y de la Educación de la Universidad Técnica de Ambato(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-08) Ocaña Guerrero, Martha Jacqueline; DT - Mayorga Abril, César MedardoThis thesis is focused on Organizational Communication in Administrative Financial Management Unit Graduate School of Humanities and Education at the Technical University of Ambato. Once the problem detected is contextually analyzed at a macro level, meso and micro, then the justification is determined and the general and specific objectives is left in place, thanks to the bibliographical research we proceed to the construction of the theoretical framework to properly substantiate the variables research, based on information gathered from books, pamphlets, magazines, and the Internet, leaving marked the hypothesis: Organizational communication affects the administrative and financial management of the unit Graduate School of Humanities and Education Technical University of Ambato; as an early response to the problem, it was later verified by statistical procedures and mathematical calculations. Once established research methodology and techniques are selected appropriate tools for data processing as a basis for quantitative and qualitative analysis of the variables investigated, proceeding to statistically analyze the data, they are developed and can get conclusions and recommendations. According to research revealed by the proceeds to raise a proposed solution, which is aimed at facilitating the work of the institution, and provide a useful material, practical and easy to access, which will evaluate the work of staff in a timely manner, assessing the fulfillment of the activities of service and attention to students and users, it is a contribution to the research and perfectible character, because it is not final and who has a close, its contribution to perfect.Item "La asistencia técnica y las obligaciones tributarias de las personas naturales en relación de dependencia de la Universidad Técnica de Ambato".(2014) Tapia Urbina, Ángel EduardoQué duda cabe de que en materia tributaria, el talón de Aquíles de la Administración tributaria es que los contribuyentes cumplan voluntariamente con sus obligaciones, pero al haber aumentado considerablemente el número de obligaciones formales que recaen sobre los contribuyentes y para cuyo cumplimiento se requiere en ocasiones de la tarea nada fácil de interpretación y aplicación de las normas tributarias caracterizadas por su extensión, dificultad y en ocasiones dispersión. La presente investigación realiza el análisis y la evaluación del cumplimiento de las obligaciones tributarias de los servidores en relación de dependencia de la Universidad Técnica de Ambato, planteado el problema y recogida la información. Se concluye la investigación con la propuesta de una aplicación informática para el uso de los servidores universitarios.Item "La devolución del impuesto al valor agregado y el presupuesto de la Universidad Técnica de Ambato".(2014) Lemus Robalino, Magdalena AlexandraEl propósito de este trabajo de investigación es la definición de procesos eficientes con énfasis en la devolución del Impuesto al Valor Agregado y la gestión presupuestaria de la Universidad Técnica de Ambato. Se analizará los valores que la Universidad recibe mensualmente por concepto de la devolución del Impuesto al Valor Agregado en sus cuentas corrientes y el impacto que genera en las inversiones planificadas en el presupuesto de inversión. Luego de las reformas aprobadas por la Administración Tributaria la Institución aplica el IVA con cargo al presupuesto y la devolución de dichos valores será para gastos exclusivos de Inversión. Las diferentes dependencias de la Universidad Técnica de Ambato, en la actualidad desconocen de este particular, por tal razón consideran que sus presupuestos han disminuido sustancialmente al no considerar la devolución del Impuesto al Valor Agregado y re direccionarlos para gastos de Inversión. La utilización de un modelo de gestión presupuestaria, permitirá a la Institución contar con un instrumento que integre los procedimientos que se deben aplicar para la determinación correcta por parte de las diferentes dependencias del presupuesto de Inversión, la inclusión de la devolución del Impuesto al Valor Agregado y la evaluación de la calidad del gasto. El disponer de procesos claros y específicos para la elaboración e inclusión del Impuesto al Valor Agregado en el presupuesto institucional, permitirá que las diferentes dependencias puedan tener presupuestos más ajustados a su realidad y sobre todo un control de la ejecución de los mismos, de igual manera racionalizar los gastos y el incremento en el grado de eficiencia de los montos de inversión.