Examinando por Autor "Muñoz Parra, Mayra Alejandra"
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- ÍtemAcceso AbiertoControl interno y evaluación de riesgos de los procesos financieros de ingresos y gastos. Caso: Gad parroquial de Guapán período 2018(Universidad Católica de Cuenca., 2019) Muñoz Parra, Mayra Alejandra; Villarreal Chérrez, Tania Maricela; 0350007548; ., .The Case Study arises from the problem due to the lack of implementation of control procedures in the financial phases that would make it impossible to manage Risk in the processes of the Parish GAD of Guapán, related to income and expenses. Therefore, when answering the question, it is imperative to start from the specifications for the level of trust implemented in the development of the processes, through the collection of information, which leads to a preliminary evaluation of the internal control over its operation; hence, it is essential to validate the current legal regulations provided, in the same way it will be based on the materiality of the accounts, income and expenses, which guarantee the degree of trust. The problem statement is justified; at the moment the internal control and risk assessment of the various financial processes in the Parish GAD of Guapán is carried out. The methodological and technical strategies applied were art tracking, which is based on the theoretical foundations and the contributions of the different authors, which guide us to know and understand each of the parts under investigation. Emphasizing the structure, location, limits, population, mission, vision of the parish; particularly in its objectives and annual operating plan, contrasting with the components and risk factors of the internal control validated by the general comptroller of the state and international entities that regularize their procedures within the framework of current legal regulations; so that the instruments used ratify the actions executed within the different accounting departments. Being the implementation of the essential key controls for the evaluation of the financial C.I giving us as a consequence the diagnosis: yes, in the entity all the processes were carried out the risk of error will be lower and the reliability will be guaranteed with the results.