CONTROL INTERNO Y RIESGOS EN LA EJECUCIÓN PRESUPUESTARIA EMAPAL EP: 2017-2022

Abstract

This research analyzes the internal risk control within the budget execution of the Potable Water and Sewage Public Municipal Company of Azogues city (EMAPAL by its Spanish acronym), province of Cañar from 2017 to 2022, to determine how internal control procedures were performed to minimize risks in the budget execution. The methodology employed was supported by a literature review of different authors who referred to the subject, using the qualitative method with an inductive approach; 11 servers comprised the sample, the technique used was the survey, and the instrument was the internal control evaluation questionnaire, the results revealed a confidence level of 77% and a control risk level of 23% for all factors assessed. Regarding budget management, the incomes and expenditures of the periods mentioned were analyzed considering the budgeted versus accrued, determining that the lack of compliance in the risk assessment component influenced the budget effectiveness and, therefore, the achievement of the projected goals. Finally, conclusions are drawn on the importance of having proper control, identification, and response to risk in budgetary procedures and, thus, managing public resources efficiently to meet Azogues people's needs.