Auditoría de gestión y su incidencia en la administración en los bienes de larga duración del Gobierno Autónomo Descentralizado Municipal del cantón Pichincha, año 2017
The purpose of the Management Audit and its impact on the Administration of Long-Term Assets was carried out for the purpose of evaluating the degree of efficiency and effectiveness with which the available resources of the entity are managed; We proceeded to verify the existing problems in the Muni...
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| Tipo de recurso: | tesis de maestría |
| Estado: | Versión publicada |
| Fecha de publicación: | 2018 |
| País: | Ecuador |
| Institución: | Universidad Técnica Estatal de Quevedo |
| Repositorio: | Repositorio Universidad Técnica Estatal de Quevedo |
| Idioma: | español |
| OAI Identifier: | oai:repositorio.uteq.edu.ec:43000/3656 |
| Acceso en línea: | http://repositorio.uteq.edu.ec/handle/43000/3656 |
| Access Level: | acceso abierto |
| Palabra clave: | Auditoría Administración Bienes |
| Sumario: | The purpose of the Management Audit and its impact on the Administration of Long-Term Assets was carried out for the purpose of evaluating the degree of efficiency and effectiveness with which the available resources of the entity are managed; We proceeded to verify the existing problems in the Municipal Autonomous Decentralized Government of the Pichincha canton, based on the weak use of the liquidation processes due to the depreciation of the goods, that is to say, the inadequate consideration of the Generally Accepted Accounting principles; likewise, a step was taken to verify the ownership, legality and veracity of the operations that the entity performs for its correct administration of the assets; finally, the conclusions and recommendations corresponding to the management, control and custody of the assets are expressed, all with the purpose of contributing to the financial strengthening of the Institution. The results of the present investigation are based on the evidence generated by those involved to extract the reality of the institution under study, a review of specialized literature was also carried out in the management of management audits as well as in the administration and custody of the fixed assets, the methodology was carried out based on the particularities of the research methods that allowed extracting important variables linked to the research. |
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