Contabilidad y Auditoría
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Item La auditoría de gestión al ciclo presupuestario y la ejecución del presupuesto del Instituto Nacional de Estadística y Censos(2-03) Guachimbosa Santiago, Carolina Elizabeth; DT - Vásconez Acuña, Lenyn GeovannyThe presentation of levels of budget execution in public institutions, lower than the goals or standards defined by the regulatory bodies in matters of finance and public planning, which in turn lead to lower allocations for the adequate achievement of programs, projects and activities; is a problem to be dealt with in detail, since the role of public budgets is of great importance for small and developing economies. For the above, in this research and development work is addressed through the review of scientific research and the application of statisticians, the study of the impact of the application of management audits to the cycle or budget process at the levels of implementation to the budgets of government entities, taking as a case study the National Institute of Statistics and Censuses.Item Relación del proceso de contratación pública en la ejecución del ciclo presupuestario de la empresa municipal mancomunada de aseo integral Tungurahua – empresa pública EMMAIT-EP.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2015-05) Herrera Amán, Walter Marcelo; DT - Paredes Cabezas, Maribel Del Rocio