Auditoría Gubernamental

Permanent URI for this collectionhttp://repositorio.uta.edu.ec/handle/123456789/983

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    La gestión administrativa del cementerio y los ingresos por rentas de inversión y multas del Gobierno Autónomo Descentralizado Municipal del Cantón Guano
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-05) Soto Benítez, Verónica Susana; DT - Coba Molina, Edisson Marcelo
    This research aims to present a proposal to improve the administration of the cemetery and consequently increase revenues from investment income and fines Decentralized Autonomous Municipal Government of Guangzhou Guano with regard to the municipal cemetery; to achieve this target the root causes of the problem through field research methodology together with the evaluation of the structure of internal controls applied by the Administration of the town cemetery were investigated, which allowed us to identify gaps in management that affect the services provided to the community. Limited technical information about the absence of a register of the municipal cemetery; unreliable data relating to users and their families, generated dificulties in collection processes and non-performing loans generated. The customer service was limited in the absence of information to address service requests or complaints. Finally, the absence of administrative procedures regulating the activities of the cemetery and the lack of technical studies and regulations to structure a survey to complete and updated information and tools to fix costs for the services as required by the contained legal regulations the COOTAD, limited the perception of income for the municipality. Additionally budgetary allocations for the category "Cemetery", was scheduled based on historical data therefore he was not real and leads to increased non-performing loans; therefore, it is necessary to take steps to improve management. With our proposal, we propose appropriate solutions to the problems exposed by management tools that allow local authorities to make decisions that benefit the community and the municipality.
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    La integración logística y la gestión financiera de la Empresa Pública Municipal de Agua Potable y Alcantarillado de Ambato
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-07) Flores Aldas, Cristina Alexandra; DT - Coba Molina, Edisson Marcelo
    The Logistic integration is an essential part not only in private companies but in public ones as well due to it contain process, strategies and policies related with the chain of suppliers, inventories and stock. It is necessary applying suitable internal controls in orden to manage all the available resources like human, financial, material, etc and make the most of them. The financial gestion inside a public company supplier of water and sewage system contain the budget analysis, financial sources, addressed resources and the management of the impact of the financial statements. Making a evaluation of the archivement of goals and objetives in the operational planning. A implementation of the model of gestion for the logic management of stock and warehouse of the public company Municipal of water and sewage of Ambato and the suitable application of methods of internal control design to correct the errors, reduce the cost and improve the services. Investing resources in proyects aim to the benefit of Ambato residents. In assessing the fulfillment of goals set in the implementation of the action plans, strategies and methods by which it is intended to correct the problem analyzed in this research work; and determine the value that has been reduced inventory which is shown in the financial statements at the end of the first half of this year, and likewise the results at the end of 2015 was again evaluated and the end of the first half of the year 2016. In this way it is shown that the proposal, based on existing standards in our country, has been instrumental in the company subject of this analysis.