| dc.contributor | Jacome Lara, Georgina Andalira | |
| dc.creator | Posligua Yugcha, Luis Marcelo | |
| dc.date | 2022-05-11T15:18:02Z | |
| dc.date | 2022-05-11T15:18:02Z | |
| dc.date | 2022 | |
| dc.date.accessioned | 2023-08-08T17:31:25Z | |
| dc.date.available | 2023-08-08T17:31:25Z | |
| dc.identifier | http://dspace.utb.edu.ec/handle/49000/11533 | |
| dc.identifier.uri | https://repositorioslatinoamericanos.uchile.cl/handle/2250/8051516 | |
| dc.description | The case study called: Internal control of income and expenses of the Zapotal parish GAD for the period 2021, was applied in the Zapotal Rural Parish Autonomous Decentralized Government, the present investigation is related to the sub-line of investigation: Financial, Administrative, Tax Management, Audit and Control, whose objective is to know the effects of the decrease in income and the increase in expenses on ordinary activities. For the development of the research, it was necessary to know the main problems and shortcomings that the entity had a year after the arrival of the pandemic in the country and the variations presented in the financial statements due to the new economic impositions declared by the public administration of the State, in the execution of its normal activities as well as in the fulfillment of the proposals established by the current management. To know the problems presented in the entity, the inductive-analytical method was used, allowing to adequately describe the situations and scenarios found in the institution under study based on internal control, through the application of ideal techniques such as interviews. through an interview guide and surveys through questionnaires, applied by the administrator of the Zapotal parish GAD and the collaborators of the accounting area, respectively; referencing the information found through the use of relevant theoretical support from various authors, in order to expose the true situation of the institution under study. | |
| dc.description | The case study called: Internal control of income and expenses of the Zapotal parish GAD for the period 2021, was applied in the Zapotal Rural Parish Autonomous Decentralized Government, the present investigation is related to the sub-line of investigation: Financial, Administrative, Tax Management, Audit and Control, whose objective is to know the effects of the decrease in income and the increase in expenses on ordinary activities. For the development of the research, it was necessary to know the main problems and shortcomings that the entity had a year after the arrival of the pandemic in the country and the variations presented in the financial statements due to the new economic impositions declared by the public administration of the State, in the execution of its normal activities as well as in the fulfillment of the proposals established by the current management. To know the problems presented in the entity, the inductive-analytical method was used, allowing to adequately describe the situations and scenarios found in the institution under study based on internal control, through the application of ideal techniques such as interviews. through an interview guide and surveys through questionnaires, applied by the administrator of the Zapotal parish GAD and the collaborators of the accounting area, respectively; referencing the information found through the use of relevant theoretical support from various authors, in order to expose the true situation of the institution under study. | |
| dc.description | El caso de estudio denominado: Control interno de ingresos y gastos del GAD parroquial Zapotal del periodo 2021, fue aplicado en el Gobierno Autónomo Descentralizado Parroquial Rural Zapotal, la presente investigación se relaciona con la sub-línea de investigación: Gestión Financiera, Administrativa, Tributaria, Auditoría y Control, que tiene como objetivo es conocer los efectos por la disminución en los ingresos y el aumento en gastos sobre las actividades ordinarias. Para el desarrollo de la investigación fue necesario conocer los principales problemas y falencias que tuvo la entidad un año después de la llegada de la pandemia al país y las variaciones presentadas en los estados financieros por las nuevas imposiciones económicas declaradas por la administración pública del Estado, en la ejecución de sus actividades normales como en el cumplimiento de las propuestas establecidas por la actual gestión. Para conocer las problemáticas presentadas en la entidad, se utilizó el método inductivo-analítico, permitiendo describir de manera adecuada las situaciones y escenarios encontrados en la institución objeto de estudio con base en el control interno, a través de la aplicación de técnicas ideales como entrevistas por medio de una guía de entrevista y encuestas a través de cuestionarios, aplicadas la administradora del GAD parroquial Zapotal y los colaboradores del área contable respectivamente; referenciando la información encontrada por medio del uso de sustentos teóricos relevantes de diversos autores, a fin de exponer la verdadera situación que tuvo la institución objeto de estudio. | |
| dc.format | 39 p. | |
| dc.format | application/pdf | |
| dc.language | es | |
| dc.publisher | Babahoyo: UTB-FAFI. 2022 | |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | |
| dc.rights | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | |
| dc.subject | Control interno | |
| dc.subject | Ingresos | |
| dc.subject | Gastos | |
| dc.subject | Presupuesto | |
| dc.title | Control interno de ingresos y gastos del GAD parroquial Zapotal del periodo 2021. | |
| dc.type | bachelorThesis | |
