Sede Azogues - Contabilidad y Auditoría
URI permanente para esta comunidadhttps://dspace.ucacue.edu.ec/handle/ucacue/78
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Examinando Sede Azogues - Contabilidad y Auditoría por Materia "Accounts"
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Ítem Acceso Abierto La importancia del control de gestión en los tribunales de cuentas, una necesidad para Ecuador(Universidad Católica de Cuenca., 2021) Muñoz Quevedo, Fabián Santiago; Quevedo Barros, Manuel Rafael; 0302685474; ., .The importance of applying management control tools in an external control body of constitutional rank, such as the Court of Auditors, produces an interrelationship that it has with public sector organizations. It is not a simple process, however, the gain, in the long term, implies that the countries of the region imitate the use of this management tool, in order to order and improve the control of public accounts. This work exposes the experience carried out in countries such as: Spain, France, Brazil and Panama that allowed to know the structure and the main changes that the implementation of a Court of Accounts for Ecuador brings and the need that it represents. It is an explanatory type of research because it refers to the degree of depth and the kind of result to be achieved in the research. For the documentary analysis carried out, documentary review and non-participant observation techniques were used. The experiences obtained from countries such as Spain, France, Brazil and Panama are explicitly demonstrated; and, it concludes by pointing out that despite being a very complex task, it is the path of continuous improvement that will allow Ecuador to measure compliance with the proposed goals and provide useful information in the management of public resources.
