Contabilidad y Auditoría

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Author: search.filters.author.Espinoza Llerena, Paulina FernandaSubject: search.filters.subject.PROCESOS ADMINISTRATIVOS

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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.