Browsing by Author "Aguirre Quezada, Juan Carlos"

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Análisis Envolvente de Datos (DEA) para el estudio de la eficiencia técnica en los Sistemas de Salud: una revisión bibliográfica y metodológica en el contexto ecuatoriano
(2020) Suin Guaraca, Luis Heriberto; Duque Rodriguez, Monica Alexandra; Aguirre Quezada, Juan Carlos
Introduction: the financing of health systems has been the main objective of public policies, especially due to the use of limited resources; it is necessary that new health interventions demonstrate that they are efficient, in addition to guaranteeing their therapeutic efficacy.Objective: to carry out an exhaustive review of the methodology used to measure the technical efficiency in the health sector.Methodology: an extensive description of the health system in Ecuador and a deep bibliographic inquiry on the DEA were developed, complementing the analysis and synthesis of particular observations and general theories to establish probable and valid conclusions.Results: the DEA is the methodology that best captures the efficiency in the use of resources, fundamentally due to its versatility in incorporating a large number of variables of different nature and measures, being important due to the limited availability and heterogeneity of the existing information, calculating and analyzing technical efficiency according to the researcher's needs or the availability of data.Conclusions: the research clearly describes the DEA methodology and particularly the importance and versatility it has in the measurement of technical efficiency in the health sector
Auditoría a la gestión de cartera de crédito de la Cooperativa de Ahorro y Crédito ETAPA, por el periodo fiscal 2017
(2019-07-09) Corte Sisalima, Ruth Eliana; Inga Jara, Mercedes Catalina; Aguirre Quezada, Juan Carlos
The Savings and Credit Cooperative ETAPA, is a financial institution that has assets of less than five million, so it is located within segment four according to the provisions of the Monetary and Financial Policy and Regulation Board; It is for this reason that it is not obliged to comply with all the guidelines established by the control entities. With the application of the present integrative project called Audit to the Management of the Credit Portfolio of the ETAPA Savings and Credit Cooperative, the main area of the financial institution will be evaluated through an analysis of the entire credit process, starting with the placement, concession and recovery of the credit portfolio; with the objective of detecting errors and shortcomings in the development of activities within the credit area that limit the fulfillment of institutional objectives. Finally, based on the information obtained through the application of audit techniques and procedures, conclusions will be obtained and recommendations will be proposed that contribute to the improvement of the credit area management.
Auditoría de gestión a Almacenes Lira Cía. Ltda. Periodo 2021
(Universidad de Cuenca, 2025-01-17) Rosado Peña, Carolina Estefanía; Bermeo Chávez, Franklin Stalin; Aguirre Quezada, Juan Carlos
The present integrative project entitled “MANAGEMENT AUDIT OF ALMACENES LIRA CIA. LTDA., PERIOD 2021”, aims to evaluate the efficiency, effectiveness and economy of the commercial system of Almacenes Lira Cía. Ltda., which focuses on the commercialization of fabrics and textile supplies. Since this integrative project focuses on a management audit, a methodology proposed by the International Standard on Auditing and Assurance of the NIIAS and the existing methodological framework was chosen. The work is divided into four chapters. The first chapter addresses the general aspects of the company. The second chapter develops the theoretical framework, which serves as a guide to the concepts used in the audit. In the third chapter, the management audit was carried out, which is subdivided into several sections such as: Phase 1 Preliminary Planning, Phase 2 Specific Planning, Phase 3 Execution and Phase 4 Communication of Results. To conclude, in the fourth chapter, conclusions are made about the current state of the company and recommendations are offered once the audit was completed. As a result, differences, variations and omissions were evidenced through the findings found, which allowed us to generate recommendations to guarantee and strengthen an improvement in the management of processes and efficiency and effectiveness within the company.
Auditoría de gestión al Cuerpo de Bomberos del cantón Paute, periodo 2019
(Universidad de Cuenca, 2021-07-30) Urgilés Arichábala, Diana Valentina; Aguirre Quezada, Juan Carlos
The Management Audit helps to evaluate the effectiveness of the management of an institution, to measure the quality of the provision of services or goods produced. The objective of applying the Management Audit to the Fire Department of the Paute canton is to evaluate and verify compliance with the objectives and the proper use of public resources in criteria of efficiency, effectiveness and economy. In the course of this integrating project, four chapters were developed, obtaining as a result of the first chapter a comprehensive knowledge of the entity, its nature, areas and operations; from chapter two a theoretical framework of the management audit, objectives, risks, techniques and audit phases was acquired; In the third chapter, an examination was carried out to the Fire Department of the canton Paute, in this phase to collect information the techniques of observation, inquiry, questionnaire, etc. were used. And in the fourth chapter the following results were described.
Auditoría de Gestión al Departamento de Crédito y Cobranzas a la Comercializadora Alvarado & Asociados ELECTROFERTAS Cía. Ltda., Matriz Cuenca, periodo 2018
(Unversidad de Cuenca, 2023-02-07) Jarama Villa, Miriam Veronica; Ulloa Alvarado, Karen Adriana; Aguirre Quezada, Juan Carlos
The present degree study, includes the execution of a management audit to the Department of Credit and Collections for the Comercializadora Alvarado & Asociados ELECTROFERTAS Cía. Ltda., Matriz Cuenca for the period 2018, in order to determine the degree of efficiency, effectiveness and economy of the activities carried out by the marketer that help the fulfillment of its objectives, as well as the formulation of conclusions and recommendations in the processes of granting credits and in the recovery of the portfolio. This degree work will contain four chapters, with a theoretical part, that consists, of the general information of the marketer and a theoretical section that covers the main concepts for the development and understanding of the management audit, moreover the practice where the development of the audit phases takes place. For this purpose, the necessary information used for the internal control evaluation was collected and verified to the credit area and the collection area of the company in order to determine compliance with the proposed plans and objectives. As a result of this work, was the audit report, in which findings, conclusions and recommendations addressed to the Marketer, with the aim of improving the management of its administrative activities and reducing the level of late payment on the credit portfolio.
Auditoría de gestión al departamento de riesgos de una empresa Generadora de Cartera
(Universidad de Cuenca, 2020-11-05) Auquilla Melendres, Esteban Eduardo; Aguirre Quezada, Juan Carlos
The Integrative Project called “Auditoría de Gestión al Departamento de Riesgos de una Empresa Generadora de Cartera” during the period 2018, was developed in order to evaluate the processes carried out by the department and determine its degree of efficiency, effectiveness and economy with which uses available resources to achieve its goals. The examination carried out is made up of four chapters, the first narrates the general aspects of the company and the department, the second chapter contains the theoretical framework which supports a compilation of the theoretical background on which the integrating project is based, the third chapter consists of the performance of the performance audit, in turn this chapter is divided into four stages which are: preliminary planning, specific planning, execution and communication of results. Finally, the fourth chapter presents several conclusions and recommendations directed at specific charges, to mitigate the findings found. The examination focused specifically on the area of risks and consisted of verifying that its processes are being carried out accurately and that the available resources are being used optimally; Processes, productivity, and compliance with internal regulations and policies were analyzed. The result of the evaluation carried out was the preparation of the audit report, which details the findings found, which were the result of the audit techniques and programs applied to the department's processes. Based on these findings, a set of recommendations was prepared to help resolve the detected weaknesses and thus the Administration has an adequate support to make correct decisions that lead to the achievement of the objectives set and thus achieve the expected results.
Auditoría de gestión al Gobierno Autónomo Descentralizado Municipal del cantón Nabón, provincia del Azuay año 2020
(Universidad de Cuenca, 2024-03-18) Arias Quezada, Diego Fernando; Novillo Palomeque, Hugo Adrián; Aguirre Quezada, Juan Carlos
The objective of this research project is to assess the degree of effectiveness, efficiency, and economy in the management of public resources, as well as the achievement of objectives, goals, and compliance with current regulations through the application of audit programs and techniques. These methods allowed us to gather relevant information from each of the evaluated departments: Human Resources, Accounting and Budgets, and Programs and Projects. All these programs and evaluations provided us with the necessary evidence, which we have used to compile and support our audit report. Similarly, these findings have enabled us to provide a personal opinion for process improvement, documented in this project as conclusions and recommendations. The presented results give us a clear insight that the institution has evident opportunities for improvement in administrative processes, personnel selection processes, and the work environment. The only missing elements are the necessary management and guidance to implement preventive and corrective changes.
Auditoría de Gestión al Gobierno Autónomo Descentralizado Municipal del Cantón Guachapala, periodo 2020
(Universidad de Cuenca, 2022-09-08) Lima Jiménez, Tania Paulina; Llivicura Arichavala, Jessica Ximena; Aguirre Quezada, Juan Carlos
This present integrative project called "MANAGEMENT AUDIT TO THE MUNICIPAL DECENTRALIZED AUTONOMOUS GOVERNMENT OF THE CANTON GUACHAPALA, PERIOD 2020" has as main objective to evaluate the degree of compliance of the processes based on the criteria of efficiency, effectiveness and economy. For the development of the project, a methodology based on a descriptive, explanatory and exploratory research was applied, with a mixed approach both qualitative and quantitative which are presented in four chapters: In Chapter I, the background and generalities of the Municipal Decentralized Autonomous Government of Canton Guachapala are detailed, such as: background, description of the object of study, legal nature, legal basis and strategic planning. Chapter II, includes the conceptual framework that allows us to schematize the subject and expand the knowledge on performance auditing. Chapter III, presents the development of the performance audit phases, starting with the preliminary planning where a general knowledge of the entity was obtained, then in the specific planning the work programs were designed by component, which were developed in the execution and finally in the phase of communication of results a report containing comments, conclusions and recommendations was issued. Finally, in Chapter IV, conclusions and recommendations were issued with the objective of adding value to the entity and contributing to its improvement for the benefit of the community
Auditoría de gestión al Hospital San Juan de Dios de la ciudad de Cuenca, Año 2016
(2018) Inga Romero, Angel Geovanny; Medina Bustamante, Gloria Marlene; Aguirre Quezada, Juan Carlos
The Integrative project "Management Audit of San Juan de Dios Hospital in the city of Cuenca, 2016", was carried out with the objective of verifying if its several areas and processes are using resources with efficiency, effectiveness and economy in order to achieve its goals and objectives. The first part describes general aspects of the institution, the second part contains the theoretical framework which outlines the phases of the audit process, the third part develops the of Audit practice which shall consist of 4 stages: the preliminary planning, a specific one, implementation and communication of results. The project was to analyze the procedures performed in all the areas of the Hospital San Juan de Dios according to its internal and external regulations governing the institutions of the health sector in Ecuador, along with an assessment of internal control to determine the areas of weaknesses in their processes and implement programs that allows us to obtain audit evidence sufficient, competent, and relevant to support all the findings to be obtained. As the final result of the integrative project the audit report was conducted, which describes the findings and provides management recommendations that could help to improve its administrators to achieve the goals and objectives of the Hospital.
Auditoría de gestión al sistema comercial de la Empresa Impartes S.A año 2019
(Universidad de Cuenca, 2024-05-17) Jara Alvarado, Erika Isabel; Cobos Criollo, Nancy Johanna; Aguirre Quezada, Juan Carlos
The objective of this thesis is to measure the Efficiency, Effectiveness and Economy of the commercial system of the company Impartes S.A. in 2019, which encompasses the purchase and sale of vehicles, motorcycles, spare parts and technical service. The dissertation contains four chapters that are detailed below; the first chapter covers the general aspects of the company, in the second chapter, the theoretical framework was developed, which is a guideline of the concepts to be used in auditing, in the third chapter, the management audit was prepared, which is divided into the following parts; preliminary planning, specific planning, execution and communication of results, and chapter four details the conclusion and recommendations that will be issued to the company after the results are obtained. As a result of the application of audit procedures and techniques, company findings were obtained, with which recommendations were issued that in the future would help to improve and to strengthen the commercial system of Impartes S.A., thus fulfilling the objective set out in this degree work.
Auditoria de gestión aplicada al departamento de compras de Continental Tire Andina S.A. periodo 2018
(2019-09-20) Loja Ñauta, Cecilia Janneth; Aguirre Quezada, Juan Carlos
The integrative project entitled Audit of Management applied to the purchasing department of Continental Tire Andina S.A. Period 2018, was executed to analyze the operations carried out by the different sub components that department has: corporate services, materials and spare parts, raw materials and imports. The work consists of four chapters in which one can find: Chapter I is based on the general information of the company with its policies, procedures and organization in general; Chapter II contains the theoretical framework on which the management audit is based, its objectives, tools and regulations for its correct application; Chapter III develops the practice of the audit with its four phases: preliminary planning, specific planning summarized in the evaluation of the internal control system, execution and communication of results with the audit report that contains the conclusions and recommendations to which it came with the development of the tests presented. The findings of the audit for each sub-component plus management indicators for the measurement of compliance with objectives and levels of efficiency of operations that will allow continuous monitoring of the department's activities are detailed in the audit report that contains: comments, conclusions and recommendations that can help the company to strengthen the weaknesses found.
Auditoría de gestión en la Unidad Educativa Particular Colegio Alemán Stiehle de Cuenca, período 2015-2016
(2019-02-18) Heras Heras, Estefanía Maribel; Zambrano Bernal, Eliana Andrea; Aguirre Quezada, Juan Carlos
The Integrating Project called "Audit of Management in the Particular Educational Unit Stiehle Cuenca German, period 2015-2016.", Was conducted with the objective of evaluating the processes that the institution manages, to determine its degree of efficiency, effectiveness and economy and by means of the recommendations that for this purpose were formulated, to promote the correct administration of the School. The integrating project is divided into 4 chapters, the first chapter details general aspects of the institution, the second chapter contains the theoretical framework that serves as the basis and support for the development of the third chapter that is the application of the Audit of Management at the German School of Cuenca which will include 5 stages: preliminary planning, specific planning, execution, communication of results and supervision; finally in the fourth chapter the conclusions are exposed by the authors. The project consisted of analyzing the different departments that exist within the institution (financial, communication, information systems, complementary services and pedagogical area), to verify the existence of objectives, coherent plans, adequate policies and verify the proper use of resources important aspects of the institution. The final result of this integrating project is the preparation of the final report in which the findings are found once the audit program has been executed. In addition, it contains recommendations that will serve as the basis for decision making by the administration.
Auditoría financiera a la Empresa Productos Innovadores Proalmex Cía. Ltda. por el período comprendido Julio 2016 – Julio 2017
(2018) Carpio López, Tania Anabell; Parra Chamba, Paola Victoria; Aguirre Quezada, Juan Carlos
The present work of certification contains the development of a Financial Audit of a company PRODUCTOS INNOVADORES PROALMEX CIA. LTDA, from July 2017 to July 2017 period, in order to determine the reasonableness of the figures expressed in its financial statements. The audit work contains the following stages: • Preliminary planning, in which it is known a PROALMEX and it is developed a preliminary evaluation to the internal control system. • Specific planning, in which it is evaluated the internal control system of the company and it is established the audit program. • Execution, the audit program is done, and evidence is gathered. • Communication of results. • Monitoring. Finally, it is expressed some recommendations to improve the administrative operations, financial and economic aspects of the organization
Auditoría financiera a la empresa REEXIS Cía. Ltda., para el período comprendido entre enero 2019 – diciembre 2019
(Universidad de Cuenca, 2022-01-26) Paguay Montalván, Jan Carlos; Aguirre Quezada, Juan Carlos
The present Integrating Project, “Financial audit to the company REEXIS Cía. Ltda., For the period between January 2019 - December 2019”, it was developed with the purpose of determining the reasonableness of the figures presented in the company's Financial Statements, and it was developed to expressing an opinion that consists of conclusions and recommendations for improvement in the audit opinion. The project is divided into four chapters, the first chapter details the general aspects of REEXIS Cía. Ltda.; the second chapter presents the theoretical framework that will serve as a reference for the development of this audit; the third chapter corresponds to the execution of the audit, this is divided into preliminary planning, specific planning, execution and communication of results; and the fourth chapter presents the conclusions and recommendations for the findings detected. As a result of the examination applied based on the audit procedures and techniques, it was possible to detect several findings that support the opinion issued in the audit opinion. This allowed to establish the conclusions and recommendations that will help the managers to make correction and improvement decisions.
Auditoría Financiera al Centro Eléctrico CENELSUR Cía. Ltda., por el periodo comprendido del 01 de enero al 31 de diciembre de 2018
(Universidad de Cuenca, 2021-05-06) León Zhunio, Nelly Estefanía; Aguirre Quezada, Juan Carlos
The present study embraces the implementation of a financial audit to the “CENTRO ELÉCTRICO CENELSUR CÍA. LTDA.” within the period of January 1st - December 31st, 2018, in order to express an opinion regarding the numerical figures presented in its financial statements. This study is structured as follows: • Chapter I: This chapter shows general knowledge of the audited entity; namely, it shows the carried out activities, location, main sales products, strategic planning and main employees. • Chapter II: It embraces the theoretical framework that serves as a guide and provides basic information for the development and understanding of the financial audit. • Chapter III: This chapter presents the development of the audit through the application of three phases: Planning, Implementation and Communication of results. The planning phase comprises two stages: a preliminary and a specific stage, which seek to collect information from the entity, evaluate its internal control system and the inherent and control risks, in order to detect critical areas to be evaluated during the next stage. In the implementation phase, the audit procedures established in the work programs are carried out, and the working papers are organized as support to the audit findings. Finally, the communication of the results is presented through the audit report, as well as the conclusions and recommendations that will help the company to meet its objectives
Auditoría financiera al Gobierno Autónomo Descentralizado de la Parroquia Victoria del Portete, por el período 2017
(2019-08-08) Cabrera Cabrera, Katherin Elizabeth; Paute Panza, Diana Alexandra; Aguirre Quezada, Juan Carlos
The integrating project called Financial audit of the Decentralized Autonomous Government of the Parroquia Victoria del Portete, for the 2017 period; had the purpose of obtaining reasonable assurance of the figures presented in the financial statements to determine whether they offer reasonable assurance. To achieve a complete job, the auditor team considered it important to perform an evaluation of the internal control system, as well as to verify compliance with the provisions under which the entity is governed. In this way, the methodological process of the financial audit was developed through the following phases:  Preliminary planning, in which the base information was obtained for the knowledge of the entity and its surroundings; in addition to the preliminary evaluation of internal control.  Specific planning, phase in which the financial information was analyzed by component, the internal control was measured in a more detailed and rigorous manner and the respective work programs were generated.  Execution, phase dedicated exclusively to the application of the audit programs, obtaining as a result the different work papers together with their supporting evidences.  Communication of results, final stage, whose purpose was to read the opinion of the independent auditors as a result of the audit process carried out.
Auditoría financiera al Gobierno Autónomo Descentralizado municipal del cantón Nabón, período 2018
(Universidad de Cuenca, 2021-10-21) Paredes Guallpa, Jessica Gabriela; Yumbo Patiño, Diana Carolina; Aguirre Quezada, Juan Carlos
The Public Sector Entities, in order to safeguard and ensure the proper management of public resources, must account for the proper administration of the same before the control bodies. For this reason, the financial audit was carried out and its purpose is to verify the financial statements in order to issue an opinion on the reasonableness of the figures presented by the Autonomous Decentralized Municipal Government of Nabón, 2018. In the three phases of the audit: planning, execution and communication of results, the mixed approach is used: qualitative and quantitative. Combined, with techniques and procedures based on Government Regulations. In order to gather information about the entity and apply the audit programs. This methodology will allow the gathering of sufficient and necessary evidence for the purpose of issuing an audit opinion with the recommendations. Whose implementation in the entity will help the activities to be developed in a better way, for the achievement of the institutional objectives of the GADM Nabón.
Determinación de los factores que afectan a la aprobación de créditos de vivienda de interés público (VIP) en el Ecuador durante el periodo 2017- 2019
(Universidad de Cuenca, 2021-07-19) Mora Gallegos, Patricio Andrés; Aguirre Quezada, Juan Carlos
The Public Interest Housing (VIP) credit in Ecuador is part of the Housing Incentive System (SIV), implemented in 2015 as part of the public program "Casa para todos". The main characteristic of this credit, and that distinguishes it from other housing loans, is the differential rate, which is facilitated by the subsidy granted by the Ecuadorian State. Despite this, the percentage of total VIP credits granted in 2019 was between 18% and 35% of total housing financing; in addition, the housing deficit persists. Therefore, the objective of this work is to establish the factors that enable or determine access to VIP credit. To fulfill the proposed purpose, an explanatory methodology was used, with a qualitative, quantitative approach, which allowed the analysis of the literature and the data provided by a representative financial institution of the country, through a logistic regression. The results report that the significant factors that affect access to VIP credit are the level of education, income and the number of bank references, thus, the higher income, accounts and lower academic degree an individual has, the greater probability of accessing on VIP credit
Determinación de sesgos conductuales en estudiantes de la Facultad de Ciencias Económicas y Administrativas. Influencia de la racionalidad en sus decisiones financieras
(Universidad de Cuenca, 2024-03-22) Pauta Novillo, Noelia Nathaly; Aguirre Quezada, Juan Carlos
The purpose of this academic article is to identify the rationality in the financial decision making of university students, considering the behavioral biases that influence such decisions. The relationship between these biases and the financial decisions of students of the Faculty of Economics and Administrative Sciences is analyzed. The analysis details that certain biases, such as mental accounting and pessimism, influence the financial decisions of students in Administration. Higher mental accounting is associated with more savings, while pessimism is related to a lower tendency to save and consume. In Economics, mental accounting has a strong positive influence on saving, and pessimism also influences, although less significantly. Overconfidence is related to greater willingness to take risks in investments. In Dual Management, mental accounting promotes saving, while pessimism shows no clear influence. Overconfidence promotes investment, but risk aversion does not significantly influence, as does the herd effect. In Accounting and Auditing, mental accounting and optimism drive savings and consumption. In Marketing, mental accounting influences savings, pessimism has a negative impact, and optimism is associated with consumption. Finally, in Sociology, mental accounting and optimism are associated with savings and consumption respectively. Overconfidence and risk aversion are linked to the investment decision, while the herd effect has a negative association with this decision.
El emprendimiento social y las finanzas conductuales en el cantón Cuenca: explorando su impacto en la calidad de vida
(Universidad de Cuenca, 2025-02-11) Rivera Siguencia, Carlos Eduardo; Calle Calle, Flavio Andrés; Aguirre Quezada, Juan Carlos
This study analyzes the influence of social entrepreneurship under the behavioral finance approach on the quality of life of social entrepreneurs in the city of Cuenca. To achieve this aim, a quantitative approach was adopted, focusing on Structural Equation Modeling, which enabled the evaluation of relationships between the variables. The findings confirm that social entrepreneurship promotes improvements in quality of life, while in this context behavioral finance does not significantly moderate this relationship. However, it is recommended that entrepreneurship leaders acquire knowledge on the subject to make more objective and effective decisions. Overall, this study provides guidelines to enhance social entrepreneurship, aiming to achieve a positive social and economic impact within the community. Finally, it is suggested that future research be conducted in broader contexts to contribute to the empirical evidence on the proposed relationships.