Centro de Posgrado Auditoría

Permanent URI for this communityhttp://repositorio.uta.edu.ec/handle/123456789/979

Browse

Subject: search.filters.subject.PROCEDIMIENTOS DE CONTROL

Search Results

Now showing 1 - 2 of 2
  • No Thumbnail Available
    Item
    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.
  • No Thumbnail Available
    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 Giovanny
    One 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.