Evaluación y propuesta de mejora del sistema de control interno del Gobierno Autónomo Descentralizado de la parroquia Sayausí, periodo 2017

Abstract

In the present integration project, the internal control system of the Autonomous Decentralized Parochial Rural Government of Sayausí of the period 2017 is evaluated and the proposals for improvement are developed. The development of the project are broken down in five chapters, which begin by establishing an overview of the entity in chapter I, and ending with conclusions and the recommendations for the project in chapter V based on the results of the evaluation internal control system of the entity. The theoretical basis and the execution of this work were elaborated in chapters II and III, respectively, were written taking into account the internal control standards issued by the Comptroller General of the State and the other regulations that relate to each of the groups that they conform the rules of internal control and the subject in general. The evaluation of this work was done in two parts; in the first part, the internal control system of the entity is evaluated in a general way by applying the internal control norms and other regulations related to each group and in the second part those processes that cause deficiencies in the internal control system and need to be improved were evaluated specifically. Lastly in chapter IV, through the analysis of the results obtained in the evaluation, the improvement proposals were developed based on the reality of the entity and seeking to solve the shortcomings of the entity.