Auditoría Gubernamental

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La aplicación de normas de control interno específicas de bienes de larga duración y su impacto en la información financiera en la dirección provincial de educación de Tungurahua
(2012) Medina, Fausto Patricio
El presente trabajo de investigación se sustenta en la evaluación sobre la aplicación de las Normas de Control Interno en bienes de larga duración, emitidas por la Contraloría General del Estado y su incidencia en la Información Financiera en la Dirección Provincial de Educación de Tungurahua. La aplicación deficiente de las Normas de Control Interno dictadas por la Contraloría General del Estado, en la Dirección Provincial de Educación de Tungurahua, determinan falencias en el control de los bienes de larga duración y por ende que su información financiera no sea confiable. El diseño e implantación de Normas de Control Interno Específicas de Bienes de Larga Duración, permitirá un mejor control de activos fijos bajo la responsabilidad de la Dirección Provincial de Educación de Tungurahua y que su información financiera sea razonable. Las instancias involucradas en esta normativa específica son autoridades institucionales, directivos de Centros de Educación Inicial, Jardines y Escuelas Fiscales de su jurisdicción, quienes tienen la responsabilidad de una eficiente administración de los bienes de larga duración a su cargo.
La aplicación de procedimientos para el control de los recursos de autogestión y la información financiera en la Dirección Distrital 18D01-EDUCACIÓN
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2016-05) Constante Díaz, Mónica del Rocío; DT - Sánchez Herrera, Bertha Jeaneth
Internal control is essential in the public sector institutions, as it seeks to safeguard resources. This research is developed on " the application of procedures for the control of resources self-management and financial reporting in the District Directorate 18D01- Education " because the deficiencies were detected in the internal control procedures it reflected in that financial information is not really nor reliable for decision making and meet institutional goals. The hypothesis was " inadequate internal control self-management of resources is what produces erroneous financial information in the District Education Directorate 18D01- " to take the same population was taken as all staff Administrativo- Financial , District Director , Administrators circuitales , Rectors, responsible tenants and the same is made up of 48 officials. To gather information methods and research techniques such as direct observation, interview and survey questionnaires applied through financial staff were used, allowed to know the reality of the procedures for revenue collection self-management. It has also defined the necessary concepts and theories for the development of research in regard to internal control, reference material contained in the literature. It analyzed information from the District Directorate is concluded that control procedures are not the most optimal to meet the efficiency, effectiveness and quality in revenue collection and allow self-management have reliable and accurate financial information.
La aplicación del reglamento de pago de viáticos y su ejecución presupuestaria en el Ministerio de Desarrollo Urbano y Vivienda
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-06) Sánchez Cunalata, Heleodoro Sebastián; DT - De la Torre Cabrera, Cintia Elizabeth
This insertion of projects should ensure not only a wider research access problem but, at the same time able to establish the best recommendations to implement the most appropriate and timely solutions, for which the examination of documents, records was performed and data that the entity in order to determine the real situation through observation, analysis to determine the application of the Regulations for payment of travel expenses and subsistence. The new legal framework governing issued to all public entities in the Central Government, in respect of travel and subsistence and uses of public resources is the main motivation for conducting this study. It is a challenge for all public agencies achieve efficient budget implementation, with the proper application of the regulations in which requirements and strict tests to financial management, budgetary, administrative and contracting public entities adhere. Besides the fact remains that this work culminates with the respective comments, findings, conclusions and recommendations that the most important can conclude that the institution has a poor implementation of the Regulations for payment of travel and subsistence and thus impacting budget execution in the administration of the institution and a delay in the refund. Finally the recommendations made will determine the correct application of the rules for the payment of travel and subsistence lacks both the Ministry of Urban Development and Housing, Provincial Directorate of Tungurahua to meet their commitments.
"El control de desechos sólidos y su incidencia en la gestión ambiental del Gobierno Autónomo Descentralizado Municipal del cantón Pastaza"
(2014) Sailema Tibán, Nancy Cecilia
La gestión ambiental es el conjunto de procedimientos administrativos, que hace del control ambiental un instrumento idóneo para garantizar los derechos de la naturaleza y el buen uso de los recursos estatales destinados a la gestión ambiental,el propósito de este trabajo de investigación es la generación de un proyecto de ordenanza para la creación de la Unidad de Gestión Ambiental en el Gobierno Autónomo Descentralizado Municipal del cantón Pastaza, para lograr este objetivo se realizó la evaluación de control interno al manejo de desechos sólidos en las áreas de barrido, recolección, transporte, disposición temporal y disposición final de residuos sólidos, aplicados por el Departamento de Higiene y Salubridad de la Municipalidad; a fin de verificar el cumplimiento de la normativa Constitucional, legal y reglamentaria, y demás normativa ambiental respecto al manejo y control de desechos sólidos; en base a la recopilación de información y a la sustentación científica - bibliográfica se considera necesario proponer un Proyecto de Ordenanza para la creación de la Unidad de Gestión Ambiental dentro de la estructura orgánica de la Municipalidad del cantón Pastaza,esta unidad asumirá las competencias, funciones y responsabilidades respecto al manejo y control de los recursos naturales y ambientales; fortalecerá la gestión y control ambiental en el manejo de desechos sólidos y demás recursos naturales y ambientales del cantón Pastaza; lo que contribuirá al cumplimiento de los objetivos Constitucionales e institucionales relacionados al medio ambiente; garantizará el derecho a vivir en un ambiente sano y ecológicamente equilibrado, libre de contaminación que garantice la sostenibilidad y el buen vivir (sumak kawsay), de sus habitantes.
El control estratégico del Banco Nacional de Fomento y el desarrollo social. Caso parroquia San Antonio de Quisapincha
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-07) Domínguez Villacrés, Fernanda Silvana; DT - Gómez Romo, María del Carmen
The development of this work will allow the financial services of the National Development Bank have a different offer to external clients, since it provides a significant contribution towards achieving the objectives of the National Plan for Good Living, as detailed below : Objective three: improve the quality of life of the population, eight objective: to consolidate the social and economic system supportive of sustainable objective ten: promote the transformation of the productive matrix; and also it contributes to my professional development. Research has helped to achieve compliance with the general objective of this work: "Analyze the strategic control of the National Development Bank associated with social development in the parish of San Antonio Quisapincha.". The momentous and profound change in the country for a few years in the areas of governance, education, sustainable development, poverty reduction and the change of the productive matrix requires state agencies in every sense and especially the public banks must align and double their efforts to achieve the goals and objectives outlined in the National Development Plan cities of good living. One of these goals is reducing poverty levels of citizens and this noble goal is achieved through access to productive credit. The inequality of income and property, limited access to water has contributed to increasing poverty in rural parishes this is that for decades has owned the Ecuador contrasts agriculture aside large landowners with technology, machinery, water access and secondly small farmers. In each cluster of the Ecuadorian economy replicates the same stage, it is for this reason that it is absolutely necessary and urgent to encourage partnership and credit and thus support the growth of the productive apparatus of the country. The resolution of the problem is possible to implement the Balanced Scorecard as a management tool enabling management and monitoring, evaluating and improving processes strategic planning in order to ensure access to credit operations in the areas of action bank, which is based on the efficient management of resources, in order to connect or concatenate the short-term objectives with long-term objectives by integrating each of the internal perspective, financial, and client processes.
"El control institucional y la generación de información en la Coordinación de Organizaciones Sociales del Ministerio de Inclusión Económica y Social de Tungurahua"
(2014) Aldaz Bombón, Oscar
Consciente del compromiso institucional de hacer del control y seguimiento una herramienta efectiva para la generación de información, en el Ministerio de Inclusión Económica y Social se propone la implantación y ejecución del Marco Integrado de Control y Seguimiento Institucional (MICSI), y en cumplimiento de los objetivos propuestos se agilizará los procesos con las organizaciones sociales, con miras a brindar una respuesta ágil y oportuna hacia este sector. En tal sentido, se Estructura y Diseña el Marco Integrado de Control y Seguimiento Institucional (MICSI), como una estrategia que permitiera el logro de los objetivos propuestos, acoger y poner en práctica mecanismos expeditos para reducir los tiempos y trámites del proceso. Tales acciones se expresan, entre otros, en el registro y actualización y seguimiento de los procesos y asignación de personal con dedicación exclusiva, o bien a proyectos o a sectores regulados, el establecimiento de una base de datos de expedientes y la disminución en tiempo de las solicitudes. Este Marco Integrado de Control y Seguimiento Institucional (MICSI), constituyen una herramienta de enorme importancia para el área en estudio, toda vez que brindan las orientaciones, lineamientos y referencia para los involucrados y la aplicación de criterios durante el proceso de seguimiento.
Control interno de inventarios y el capital de trabajo en la Empresa Eléctrica Ambato Regional Centro Norte S.A.
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-07) Calderón Pérez, Juan Carlos; DT - Jiménez Estrella, Paola Patricia
Empresa Electrica Ambato Regional Centro Norte SA (EEASA) is an institution dedicated to the distribution of electricity in the central region. Its economy is committed to the development of urban and rural areas of the concession area, and its mission is clearly defined commitment to quality and continuity of electrical service. As usual in organizations and also happens to living beings, the incidence of internal and external factors promotes rapid adaptation to the environment, to ensure their survival and strengthening over time. For EEASA, the most obvious case is the recent transformation of purely private company to public company, which has triggered a series of challenges to be faced in the short and medium term. The company is doing the right thing when they attack the challenges: confronting them. In the delicate task of managing public resources, the Management Company makes every effort to fulfill the institutional mission; however, it is also aware that every task, that is well done, could be improved. One aspect is to improve the management of their inventories, which are one of its most important assets. This research provides alternatives for improvement by implementing a risk management methodology that provides technical elements and guidelines on the identification, assessment, management and response to contingencies related to inventories, criteria that are easily adaptable to other institutional assets. Within risk responses, a method used to optimize the quantities to purchase based on a planned consumption, which generates more working capital is included.
Control interno de obras en construcción y el flujo de efectivo de la Empresa Eléctrica Ambato Regional Centro Norte S.A.
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-07) Garcés Villacrés, Silvia Marlene; DT - Jiménez Estrella, Paola Patricia
COMPANY ELECTRIC AMBATO REGIONAL CENTRO NORTE S.A., EEASA is an institution which, with more than half a century of existence and an efficient path of service to society, has maintained high standards, abour and technical service to the customer in its concession area, thanks to the effective management of its workers, managers and authorities. The joint work has given rise to the EEASA is listed as a distributor class "a", i.e., an organization that knows where it is going and know exactly what to do. Due to its efficiency in the provision of services, it obtained the certification ISO 9001:2008 for quality management, which is an honor, but at the same time commits him to a constant improvement. In these fifty-six years of life, the EEASA has the coverage area of the country, which includes the provinces of Tungurahua, Pastaza and Morona Santiago, Napo and since two years ago, manages the Bolívar province, thanks to the trust conferred by the governing body of the electricity sector, the Ministry of electricity and renewable energy, MEER. With this new responsibility, it has approximately 300,000 customers. In this scenario and looking for efficiency in the care of the needs of their customers, the EEASA must expand its electrical infrastructure through the construction of power distribution, which incorporated in its property, plant and equipment constitute its greatest heritage resource. Following the method dictated by the Agency for the regulation and Control of electricity (ARCONEL), electrical works are executed in the framework of the investment programmes promoted by the national Government, which have own financing and an important State contribution, which makes cash provided they are concluded and settled on the basis of the technical parameters established and the deadlines determined by the regulator. This research focuses on this subject that is vitally important in the management of the EEASA and aims to provide a technical solution that allows that the company has the full State funding.
El control interno y los ingresos en el Sistema de Estacionamiento Rotativo Ordenado Tarifado de Puyo
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-07) Granizo Benavides, Henry Corazón; DT - Mantilla Falcón, Luis Marcelo
This research was conducted prior to obtaining the title of Master of Government Auditing, in order to know the weaknesses in internal control in relation to revenues collected by the Rotary Parking System tariffed Puyo Sort by selling cards parking of motor city of Puyo. Determining that there are critical points that do not allow adequate administrative management of resources due to lack procedures regulated through administrative acts. So the development of a special examination in the Rotary Parking System Sorted tariffed of Puyo, accompanied by an Ordinance regulating the internal control system in financial income is necessary. Thus, it contributes to the charge of vehicular system of the city of Puyo and in meeting corporate goals.
El control interno y los procesos administrativos financieros en el Ministerio de Coordinación de los Sectores Estratégicos
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-06) Espinoza Llerena, Paulina Fernanda; DT - Izquierdo García, Daniel Eriel
This research is executed in the "Ministry for the Coordination of Strategic Sectors", of Quito, in order to design and evaluate the control carried out in the procedures of payments and the level of risk that is due to incorrect application of the regulations. The aim was to include key controls to help improve processes that foster responsibility on the servers involved and create awareness in the administration of state resources. Internal control as a tool, is very helpful to obtain reasonable for the performance of their institutional objectives and the management people interested in them security. In the public sector this management should be governed by constitutional principles and regulations; in addition to accountability, as public institutions are created to meet the general needs of society. This control should be understood as a primordial and necessary element; because its focus is to achieve the proper use of public funds; the importance of the budget; the complexity of their operation and responsibility that must have the officials. The implementation of this system is the responsibility of the highest authority, but the application of methods and procedures, as well as the quality, efficiency and effectiveness of internal control; it is also the responsibility of the heads of each of the areas of the organization. However, responsibility for the smooth running of the public body is in all those who work in it. There will always be a risk that internal control is designed to operate procedures as efficiently as payments expected to work depends on human judgment, which is subject to human failures such as simple errors or mistakes; These limitations prevent senior management have an absolute assurance that the objectives are achieved, therefore a subsequent area, concurrent and subsequent to payment procedures running on the Entity control is included.
"El control interno y su incidencia en el cumplimiento de los objetivos al Proyecto 2 KR en la Dirección Provincial Agropecuaria de Tungurahua"
(2014) Altamirano Hidalgo, Mario Roberto
El presente proyecto de investigación está orientado a realizar una Auditoría Social al proyecto 2 KR que tuvo la participación del Ministerio de Agricultura, Ganadería, Acuacultura y Pesca (MAGAP) en coordinación con la Dirección Provincial Agropecuaria de Tungurahua y los representantes de las asociaciones de Mocha, Pillaro y Tisaleo. Para cumplir con este objetivo un aspecto importante es evaluar el Control Interno con el análisis de los elementos del COSO II y la utilización de sus herramientas se evalúa, y fiscaliza la gestión gubernamental con la participación de los actores sociales los ciudadanos puedan tener una guía que permita hacer un seguimiento de los recursos y detectar riesgos que permita emitir un informe con recomendaciones de solución con transparencia y eficiencia en la ejecución de los proyectos financiados con fuentes externas como es el caso de los proyectos 2KR que son financiados por el gobierno Japonés.
"El cuadro de mando integral como herramienta en la optimización de la gestión administrativa de la Dirección Provincial de Educación Hispana de Napo"
(2014) Villacrés Borja, María de Lourdes Angélica
El presente trabajo de investigación se sustenta en la evaluación del Cuadro de Mando Integral como herramienta en la optimización y su incidencia en la gestión administrativa de la Dirección de Educación Hispana de Napo. La carencia de efectividad en la gestión administrativa en la Dirección de Educación Hispana de Napo, determinan bajos niveles de calidad en el servicio y por ende servicios improductivos, el Cuadro de Mando Integral, siendo una herramienta de carácter gerencial podría servir como instrumento de implementación de un efectivo control de la actividad pública, permitiendo conciliar los objetivos de perfeccionamiento (perspectiva de Innovación y crecimiento) y racionalización de los servicios públicos (perspectiva de los Procesos internos), con objeto de optimizar la utilización de los recursos con costes mínimos y, consecuentemente, con menores déficits (perspectiva Financiera), dentro de un enfoque orientado a los resultados, es decir, procurando la maximización de la satisfacción de los ciudadanos (perspectiva de los Clientes). La propuesta del Diseño del Plan Estratégico a través del Cuadro de Mando Integral, permitirá como institución pública identificar sus debilidades en la administración estratégica de los productos y servicios que ofrece, además obtener un conjunto de indicadores que logren medir la eficiencia de las diferentes actividades que realiza la entidad.
La definición de procesos y la satisfacción de los servicios públicos dotados por el Gobierno Autónomo Descentralizado Parroquial Rural San Luis, cantón Riobamba
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-08) Saltos Urquizo, Paola Ximena; DT - Mayorga Abril, César Medardo
This project defines the administrative processes for optimization in providing decentralized services of the autonomous government of San Luis Parish. This research work frames its importance and justification since it consists in applying a management model is process-oriented and efficient development of the activities of the staff working in the institution. By consequent became necessary field work (in situ), which allowed us to establish the necessary processes for the efficient management of the public body. Whereas the improper setting processes in Decentralized Autonomous Government Parish of San Luis, leading to duplication of functions, a afata coordination of activities and thus to provide an inefficient service and user dissatisfaction. It was determined that the administrative processes of the institution are not clearly defined so the staff is unable to provide adequate service requested by users, since they do not meet corporate goals and the purpose for which it is formed.
La determinación de los tributos y el presupuesto del Gobierno Autónomo Descentralizado Municipal de Santa Clara
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-08) Almeida Toro, Inés María; DT - Mayorga Morales, Tito Patricio
Decentralized Autonomous Governments (GAD) are entities that enjoy both political and administrative autonomy and financial. They are governed by principles of solidarity, equity, inter-regional integration and citizen participation. Why it is essential that the tax authorities to obtain the benefits, being transparent and efficient running activities, providing quality service and adequate to taxpayers. Municipal GAD, to have autonomy, have generated countless UN difficulties, because although there is a high number of taxes, the proceeds of these is very low ; And this is what causes that there is a high dependence on resources provided by the Central Government . : Why should I increase income its, collect everything that compete them, considering that handle 12 Income Taxes eight MASA and seven special contributions for improvements. The Santa Clara Municipal GAD makes no appropriate mechanisms or procedures to recover monies for municipal taxes, which does not allow the entity has sufficient resources to carry out the planned management. The financial authority is responsible for revenue collection and prior to the exercise of coercive action should exhaust negotiation and mediation bodies to collect overdue values. A reduced tax collection note, which generates limited works for the people. There is a high incidence of municipal taxes in the budget of the Autonomous Government Decentralized Municipal Santa Clara, so applying a proposal is necessary, that through an ordinance, how to improve tax collection improvements Special Contribution 1.5 per thousand on total assets and Municipal License.
La dotación de personal médico especialista y el cumplimiento de objetivos en la prestación de servicios de salud en el Hospital Nivel 1 Guaranda del Instituto Ecuatoriano de Seguridad Social
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-04) Ledesma Bonilla, Máximo Danilo; DT - Salazar Mejía, César Augusto
The present research is to develop the next topic is: The medical specialist staffing and compliance objectives in the provision of health services at the Hospital Level 1 Guaranda the Ecuadorian Institute of Social Security. The Hospital is a public institution such as Health Unit Health Insurance Individual and Family Level II , which provides medical care in the four basic specialties : General Surgery, Gynecology and Obstetrics , Internal Medicine, is so requires an adequate organization institution for the proper provision of health services, for the provision of medical specialists needed for its operation , the provision of health services must abide by the principles of equity , universality, solidarity, multiculturalism, quality , efficiency, effectiveness , caution and bioethics , with a gender and generational , which can be achieved with the appropriate management for selection and recruitment of physicians and eficienciente use of equipment and supplies, with different users and patients , working in set and identifying main and secondary activities that due to stress and to fulfill the institutional mission and achievement of objectives; It is basing that the State guarantees this right through economic, social, cultural, educational and environmental policies; and permanent, timely and without exclusion programs, actions and promotion services and comprehensive health, sexual health and reproductive health, access is therefore proposed an analysis of the current situation of the institution can identify deficiencies processes and procedures and should not propose the implementation of a management audit, which will prevent, correct and take appropriate decisions at the time, making the utilization of the financial resources allocated for the purpose, and which is analyzed as information flows for the execution of the main and secondary activities.
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.
La gestión administrativa y el plan anual de contrataciones en la Empresa Eléctrica Riobamba S.A.
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-07) Soto Bejarano, Ligia Elena; DT - Sánchez Sánchez, Rubén Mauricio
This research project was aimed at studying the Administrative and their impact on the Annual Procurement Plan in the company electric Riobamba S.A, to meet this objective, the existing legal framework governing procurement was revised and resorted to information the annual recruitment plans for the years 2011, 2012 and 2013; with this information the comparative analysis identifying trends and behaviors of the figures of these three periods was performed, which revealed the hypothesis. Timely administration ensures the smooth running of the organization, through planning policies and control tasks providing administrative support to the processes in each of its stages. It is important to strengthen the company's internal processes, creating a culture of planning, tracking and continuous monitoring of planning as a periodic control mode to measure and quantify results; having a tool to guide management and facilitate obtaining information efficiently and effectively help to mitigate risks and meet the objectives. Propose the design of a Model Procurement Management to provide guidance in planning, process improvement and implementation of the procurement of works, goods, services and consulting, and contribute to the performance and the governance, both for decision as to improve policies and programs, in order to meet the objectives efficiently and effectively.
La gestión administrativa y la ejecución presupuestaria del Gobierno Autónomo Descentralizado Intercultural, alternativo, participativo de la Parroquia San Simón
(2016-05) Mastián Paredes, Yolanda Victoria; DT - Zamora Sánchez, Ruth Armenia
This research deals with the theme "The Administrative Management and Budget Execution of Self-Government Decentralized Intercultural, Alternative, Participatory Parish San Simon.", With the central problem: Poor management in the budget execution cause a breach of goals and objectives in Administrative Management in Intercultural Decentralized Autonomous Government, Alternative, Participatory Parish San Simon Bolivar Guaranda canton province; whose working hypothesis is raised: Poor management of Budget Execution affects the Administrative Management in Intercultural Decentralized Autonomous Government, Alternative, Participatory Parish canton Guaranda San Simon Bolivar province. the content of this research work consists of the most important and relevant aspects of the administration, emphasizes budgetary implementation to enable proper control to provide all political, administrative and financial processes based on current legislation, is It makes an approach to availability must be of legal documents available to people in power are these officials or employees for the duration of their duties at all times to get to improve care and serve with efficiency and quality to users within the public agency; in this way it has been framed to finding solutions to the problems of context and avoid penalties by government entities; It is the transparency of processes and information to society the fundamental task thus helping to achieve goals and objectives.
"La gestión de los créditos del Banco del Estado en el año 2012 y su incidencia en la calidad de vida de la población de la ciudad de Latacunga"
(2014) Lozada Orejuela, Martha Ceciia
El Gobierno Autónomo Descentralizado de la ciudad de Latacunga, enmarcado en el artículo 54 del Código Orgánico de Organización Territorial y Descentralización, buscó promover el desarrollo sustentable para garantizar la realización del buen vivir. Para el presente trabajo de investigación se realizó la recopilación de datos de la gestión de los créditos del Banco del Estado para la inversión en el año 2012 de los archivos del GAD Latacunga y por otro lado se aplicaron encuestas a los comerciantes y amas de casa a fin de comprobar la hipótesis que se formuló. Los resultados de esta investigación muestran, que sí ha mejorado la calidad de vida de la población de la ciudad de Latacunga, con la regeneración del sector “El Salto”, es decir que la gestión de créditos del Banco del Estado incide sobre el mejoramiento de la calidad de vida de los habitantes de la referida ciudad. La propuesta de esta tesis fue realizar una auditoría de gestión a los créditos concedidos por el BEDE al GAD Municipal de Latacunga, cuyos resultados muestran que si bien es cierto que el Banco del Estado presta su contingente para realizar obras, pero hace falta gestión interna para cobrar lo que adeuda la ciudadanía al GAD Municipal, puesto que fueron créditos reembolsables.
La gestión documental y la consulta de disposiciones legales en la elaboración de informes de auditoría de obras civiles
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-04) Guevara Robalino, Jorge Javier; DT - Parra Miño, Grace Lucía
This research is based on the evaluation of document management and consultation of laws in the reporting of audit of civil works. The traditional way of handling documentation regarding the storage, use, archiving, preservation, etc., plus the constant increase in legal regulations causes the query to specific issues in several texts likely to be prolonged and omissions. In this research the advantages of handling technology to aid in the review of documents such as systems management detailed documentary. This type of resources contributes to the reduction of storage space, cut search time and optimize material and human resources. The development of the document management system for consulting legislation builds on free software (no need to pay), this is an advantage because if another natural or legal person in the public or private sector want to implement it can run smoothly. So the database containing the texts can work would feed several users who cooperate with the increase of information and application range, so not only can be used for audits of civil works, his extension audit will cover more topics such as: financial, environmental, management, etc., or for its flexibility it can be customized to the user's request, opening a range of possibilities both in its use and storage of information. In this way the management system can support from a big company to a student, who simply want to make an inquiry about any topic you need legal support. Today with technological advanced continuous implementation of a computerized document management necessary to facilitate and increase levels of efficiency and effectiveness of the company, strengthening it to make it more competitive in the workplace. The partners involved are ALEFNUN Cia. Ltda., Its customers and people who wish to attend this idea because it is a free and open system.