Evaluación y propuesta de mejora del sistema de Control Interno del Gobierno Autónomo Descentralizado Municipal de Nabón, periodo 2017

Abstract

The present thesis work in the integrative modality is oriented to achieve the evaluation and application of the improvement in the System of Internal Control of the Autonomous Decentralized Government of Nabón in the year 2017 based on the Norms of Internal Control of the Comptroller General of the State. In addition, the Special Exam approved on May 23, 2017 will be followed up. This work is structured by four chapters that are developed as follows: The first chapter is formed by the general aspects of the entity such as the historical review, geographical location and population, tourism, mission, vision, principles and values, processes and organizational structure. The second chapter contains the theoretical framework, which was used as a guide to develop: the evaluation and the improvement proposal of the entity´s Internal Control System and the tracing of the recommendations issued in the Special Exam. The third chapter will develop the execution of the evaluation of the Internal Control System of the Municipal GAD of Nabón with the evaluation techniques to determine if the processes and activities of the entity were carried out properly and in accordance with the pertinent norms, as a result a final report was made and it includes the findings with their respective conclusions and recommendations. In addition, the proposal to improve the Internal Control System of the GAD was developed. Finally, the fourth chapter contains the conclusions and recommendations that were made to the integrative project. In addition, the annexes and the bibliography used for this work are included in this section.