“El control interno y su incidencia en la gestión administrativa y financiera en la federación ecuatoriana de operadores y mecánicos de equipo caminero fedesomec, año 2020”.
This research revealed the incidence that the application of Internal Control has in the different areas of the entities, whether they are private, public, anonymous, federations, companies or societies; considering that its application ensures that the activities of an entity are developed efficien...
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| Formato: | tesis de maestría |
| Estado: | Versión publicada |
| Fecha de publicación: | 2021 |
| País: | Ecuador |
| Recursos: | Universidad Técnica Estatal de Quevedo |
| Repositorio: | Repositorio Universidad Técnica Estatal de Quevedo |
| Idioma: | español |
| OAI Identifier: | oai:repositorio.uteq.edu.ec:43000/6433 |
| Acesso em linha: | https://repositorio.uteq.edu.ec/handle/43000/6433 |
| Access Level: | acceso abierto |
| Palavra-chave: | Control interno contable Información financiera |
| Resumo: | This research revealed the incidence that the application of Internal Control has in the different areas of the entities, whether they are private, public, anonymous, federations, companies or societies; considering that its application ensures that the activities of an entity are developed efficiently. The purpose of this research was to thoroughly analyze the control carried out by the members of the administration of FEDESOMEC and to identify critical points that affect the normal operation of the federation, in addition to determining the risk factors that affect the generation of financial information and compliance with the indicators of efficiency, effectiveness and economy, which influences decision making. The methodology applied is of an explanatory, descriptive and exploratory nature, the research techniques such as interview and survey; the interview was conducted to the national president, general accountant and secretary; the survey was conducted to the entire population, and the direct observation will be carried out in all the existing departments of the entity. It is expected that the results obtained on the internal control over financial information will reflect notable weaknesses in the procedures. The internal accounting control system understood provides many benefits for FEDESOMEC an organizational plan, policies, reliability of financial records and information, function manuals, procedures; operations are executed in accordance with the general or specific authorization of the administration, where operations are recorded as necessary to allow the best decision making based on reasonable information. KEY WORDS: Internal accounting control, financial information. |
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