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Control interno en los proyectos de infraestructura del Gobierno Autónomo Descentralizado parroquial La Unión perteneciente al cantón Babahoyo en el periodo 2023.
dc.contributor.advisor | Espinoza Toalombo, Wilmer Olmedo | |
dc.contributor.author | Guaña Dávila, Alejandra Romina | |
dc.date.accessioned | 2024-09-04T17:35:27Z | |
dc.date.available | 2024-09-04T17:35:27Z | |
dc.date.issued | 2024 | |
dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/17181 | |
dc.description | This case study takes place in the La Unión Rural Parochial Decentralized Autonomous Government, located in Los Ríos / Babahoyo / La Unión / Abrahan Freire S/N and 9 de Octubre, under the administration of Atty. José Luis Dicao Estrada with the following RUC: 1260023000001, the general objective is to evaluate the internal control processes in the execution of infrastructure projects by the La Unión Parish Decentralized Autonomous Government (GAD), belonging to the Babahoyo canton, during the period 2023 , through analysis of budget schedules. The GAD faces various problems in the planning and execution of infrastructure projects; these challenges can include everything from budgetary limitations to coordination problems between different government entities and the local community. In addition, external factors such as political changes, adverse weather conditions or economic fluctuations can influence the successful implementation of projects. This research focuses on the evaluation of internal control in the infrastructure projects of the La Unión Parochial Decentralized Autonomous Government belonging to the Babahoyo canton in the period 2023, placing emphasis on the projected and executed income and costs. Internal control is significant within an entity as it consists of a set of standards, procedures that are developed or directed by the authorities and by the entity's personnel, with the objective of mitigating insecurities that may affect the company to the fulfillment of set objectives. | es_ES |
dc.description | This case study takes place in the La Unión Rural Parochial Decentralized Autonomous Government, located in Los Ríos / Babahoyo / La Unión / Abrahan Freire S/N and 9 de Octubre, under the administration of Atty. José Luis Dicao Estrada with the following RUC: 1260023000001, the general objective is to evaluate the internal control processes in the execution of infrastructure projects by the La Unión Parish Decentralized Autonomous Government (GAD), belonging to the Babahoyo canton, during the period 2023 , through analysis of budget schedules. The GAD faces various problems in the planning and execution of infrastructure projects; these challenges can include everything from budgetary limitations to coordination problems between different government entities and the local community. In addition, external factors such as political changes, adverse weather conditions or economic fluctuations can influence the successful implementation of projects. This research focuses on the evaluation of internal control in the infrastructure projects of the La Unión Parochial Decentralized Autonomous Government belonging to the Babahoyo canton in the period 2023, placing emphasis on the projected and executed income and costs. Internal control is significant within an entity as it consists of a set of standards, procedures that are developed or directed by the authorities and by the entity's personnel, with the objective of mitigating insecurities that may affect the company to the fulfillment of set objectives. | es_ES |
dc.description.abstract | El presente estudio de caso tiene lugar en el Gobierno Autónomo Descentralizado Parroquial Rural La Unión, situado en Los Ríos / Babahoyo / La Unión / Abrahan Freire S/N y 9 de octubre, bajo la administración del Lcdo. José Luis Dicao Estrada con el siguiente RUC: 1260023000001, el objetivo general es evaluar los procesos de control interno en la ejecución de proyectos de infraestructura por parte del Gobierno Autónomo Descentralizado (GAD) Parroquial La Unión, perteneciente al cantón Babahoyo, durante el periodo 2023, mediante análisis de cedulas presupuestarias. El GAD enfrenta diversos problemas en la planificación y ejecución de proyectos de infraestructura, estos desafíos pueden incluir desde limitaciones presupuestarias hasta problemas de coordinación entre diferentes entidades gubernamentales y la comunidad local. Además, factores externos como cambios políticos, condiciones climáticas adversas o fluctuaciones económicas pueden influir en la implementación exitosa de los proyectos. Esta investigación se centra en la evaluación de control interno en los proyectos de infraestructura del Gobierno Autónomo Descentralizado Parroquial La Unión perteneciente al cantón Babahoyo en el periodo 2023, poniendo énfasis en los ingresos y costos proyectados y ejecutados. El control interno es significativo dentro de una entidad por lo que consta de un conjunto de normas, procedimientos que son desarrolladas o encaminadas por las autoridades y por el personal de la entidad, con el objetivo de mitigar inseguridades que puedan afectar dentro de la empresa para el cumplimiento de objetivos planteados. | es_ES |
dc.format.extent | 48 p. | es_ES |
dc.language.iso | es | es_ES |
dc.publisher | Babahoyo: UTB-FAFI. 2024 | es_ES |
dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
dc.subject | Infraestructura | es_ES |
dc.subject | Contratación | es_ES |
dc.subject | Devengado | es_ES |
dc.subject | Ejecución | es_ES |
dc.title | Control interno en los proyectos de infraestructura del Gobierno Autónomo Descentralizado parroquial La Unión perteneciente al cantón Babahoyo en el periodo 2023. | es_ES |
dc.type | bachelorThesis | es_ES |