Browsing by Author "Duque Rodríguez, Mónica Alexandra"

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Auditoría de gestión a la administración del Gobierno Autónomo Descentralizado Parroquial de Sinincay
(2017) Mejía Guiracocha, Ana Rocío; Ordóñez Villa, Alba Mariuxi; Duque Rodríguez, Mónica Alexandra
This present integrative project called "Management Audit to the administration of the Sinincay Parochial Autonomous Government" was carried out with the objective of evaluating the degree of efficiency, effectiveness and economy of the institution's processes regarding the management of available resources and the achievement of the established objectives, during the period between January 1 and December 31, 2015. For the development of the audit a mixed approach research method was used; The deductive method for examining, organizing and analyzing the information collected from previous investigations, manuals and audit guides established by the Comptroller General of the State; And the inductive method in the analysis of the activities developed in the parochial GAD according to the Norms of Internal Control. The results of the Management Audit carried out at the Sinincay parish GAD are highlighted in the Report, which details the findings and establishes recommendations to promote better management of public resources and compliance with the proposed goals and objectives.
Auditoría de gestión a la empresa Dismedic Cia. Ltda. periodo fiscal 2016
(2018) Pacheco Reinozo, Yadira Catalina; Duque Rodríguez, Mónica Alexandra
The present Integrative Project "Audit of Management to the Company Dismedic Cía. Ltda. Fiscal Period 2016 ", was aimed at analyzing, diagnosing and establishing the degree of efficiency, effectiveness and economy with which material and financial resources have been used in the performance of the functions of administrators and employees in the company. Several parameters of the audit of management and evaluation of internal control were investigated and analyzed; applying its methodology as evidence and audit techniques to obtain evidence within the same investigation process that will be supported in the final report. Through the conceptualization and processes of Management Audit we have: First Phase Preliminary Planning, Second Phase Strategic Planning Third Phase Execution Fourth Phase Communication of Results. Finally, we proceeded to the practical application of the whole process, thus issuing the Conclusions and Recommendations that will contribute to improving several areas within the company.
Auditoria de gestión a los Centros Infantiles del Buen Vivir (CIBV) de administración directa de la Dirección Distrital 01D01 - parroquias urbanas: Machangara a Bellavista y parroquias rurales Nulti a Sayausi – MIES, de la ciudad de Cuenca, periodo 2017
(2019-05-15) Morocho Samaniego, Patricio Fernando; Duque Rodríguez, Mónica Alexandra
The present integrative project called: "Management audit to the Children's Centers of Good Living (CIBV) of direct administration of the District Direction 01D01 - urban parishes: Machangara to Bellavista and rural parishes Nulti to Sayausi - MIES, of the city of Cuenca, 2017 period"was carried out with the objective of determining the degree of efficiency, effectiveness and economy of each one of the institution's processes in the case of the CIBV service units, in terms of the management of available resources and the fulfillment of the objectives determined by the institution, in the period determined between January 1, 2017 and December 31, 2017. For the present project, it was carried out through the use of different research methods; the deductive method to analyze and organize archived information of the institutional processes, and the analysis of the manuals and guides established by the Comptroller General of the State; the inductive method in the analysis of activities and processes in accordance with internal control standards.
Auditoría de gestión a los procesos de crédito y cobranza, en la Cooperativa de Ahorro y Crédito Jardín Azuayo, oficina Cuenca-Ricaurte, por el período comprendido entre el 1 de enero al 31 de diciembre del 2015
(2018) Garzón Heredia, Irene Melania; Narváez Iñiguez, Susana Teresita; Duque Rodríguez, Mónica Alexandra
The objective of this titling work is to carry out an Audit of Management on Credit and Collection Processes in the Savings and Credit Cooperative Jardín Azuayo which is located in Cuenca-Ricaurte Office, it will be for the period between January 1st to December 31th , 2015; where it will be evaluated by the efficiency in the management of its processes that are carried out by the entity as well as it will determine the economy and efficiency in the management of resources and the achievement of their institutional objectives. This work was applied theoretical bases, legal and internal regulations, analysis and collection of information which was used through interviews with directors and employers of the institution. Besides it had a reviewing of the physical files and database, where allowed to find the weaknesses in the credit and collection processes in Cuenca-Ricaurte Office. It was issued an audit report because of the findings that contain the results in order to improve the efficiency, effectiveness, and economy in these processes, as well as the application of corrective measures by the administration.
Auditoría de gestión al sistema de crédito y cobranzas de la Cooperativa de Ahorro y Crédito Jardín Azuayo, provincia del Azuay periodo 2016
(Universidad de Cuenca, 2020-03-06) Guamán García, Pedro Luis; Salazar Armas, Estefany Carolina; Duque Rodríguez, Mónica Alexandra
The present Integrative project called "Management Audit of the Credit and Collection System of the Jardín Azuayo Cooperative in the Azuay province, 2016 period”, has the purpose to determine the degree of efficiency, effectiveness and economy on the activities of the Cooperative, and formulate conclusions and recommendations in the processes of granting credits and portfolio recovery. This project is made up of four chapters in which the theoretical section presents general information of the Cooperative and a conceptual framework of Management Audit. On the other hand, the practical section includes the development of the Audit phases, which was carried out based on the compilation and investigation of the necessary information. Also, the evaluation of the internal control to the credit and payment area of the cooperative was executed in order to determine the fulfillment of the plans and objectives of the institution. To conclude the practical section, the audit report is presented, which presents the proper findings, conclusions and recommendations to the Cooperative, in order to improve the management of its administrative processes and reduce the level of debtors of the loan portfolio.
Auditoría de gestión al sistema de créditos y cobranzas de la Cooperativa de Ahorro y Crédito Baños Ltda; periodo 2015
(2017) Avila Mora, Adriana Carolina; Loja López, Verónica Natalia; Duque Rodríguez, Mónica Alexandra
This project entitled "Audit of Management of the Credit and Collections System of the Savings and Credit Cooperative BAÑOS Ltda., Period 2015", contains a theoretical framework that briefly describes the phases of the audit; The process of the phases includes preliminary planning, specific planning, execution and communication of results. This study includes the analysis of the credit and collection systems, where the existing procedures, the compliance and the evaluation of the internal control were verified. With the obtained evidence, the results of the execution were reached, which are reflected in the audit report, and conclusions and recommendations were issued in order to propose corrective measures for the achievement of the established objectives and targets.
Auditoría financiera a la Empresa Aguirre y Celi Activentas Cía. Ltda., período: del 01 de enero al 31 de diciembre de 2015
(2018) Rodas Cárdenas, Maribel Alexandra; Naranjo Torres, Claudio David; Duque Rodríguez, Mónica Alexandra
The current integrating project is aimed at the financial audit of the company Aguirre y Celi Activentas CA. Ltda. period: from January 1st to December 31th, 2015 and is structured in four chapters. In the first place, in the chapter I describes the background of the company Aguirre y Celi Activentas CA. Ltda. your general knowledge. Then, in chapter II, the theoretical basis for the application of the financial audit specifically for the company to be reviewed is Aguirre y Celi Activentas CA. Ltda. In accordance with the NIA. Next, in chapter III we proceed to the practical case of the financial audit, which includes the work order to start the audit, then the planning, execution and communication of the results obtained through the final audit report which is the final product of it. Finally, chapter IV presents the respective conclusions, recommendations and the annexes that support the development of each stage of the audit (planning, execution and final report).
Auditoría financiera al Gobierno Autónomo Descentralizado Municipal de El Pangui, periodo 2016
(2019) Delgado González, Pedro Agustín; Iñamagua Cuenca, Andrea Paola; Duque Rodríguez, Mónica Alexandra
The purpose of this integrative project was to carry out a Financial Audit to the Municipal Autonomous Decentralized Government of El Pangui, 2016, to verify the reasonableness of the figures presented in the financial statements prepared by the entity's administration, in order to be able to give an auditor’s opinion. In chapter I, the problem is described by breaking down the objectives of the audit; there is also a description of the entity, showing the most relevant information as to begin demonstrating how the project will be developed. Chapter II includes all the theoretical support that sustains our work such as: manuals, standards, and other concepts that provide the necessary guidelines to develop the project. In chapter III, the audit is shown developed in all its phases beginning with planning, where it was possible to acquire a general idea of how the entity works and identify its mission, vision, objectives among other important points; moreover, an analysis of the entity's internal control was carried out. Then we proceeded to the execution stage, where all the relevant compliance and substantive tests were carried out in order to gather the necessary evidence, which was used to prepare the report that contains the recommendations that can improve the operation of the entity through communication of results. Finally Chapter IV, generated conclusions and recommendations according to our criteria and experience, which will contribute to improve the performance of the entity.
Auditoría financiera al Gobierno Autónomo Descentralizado Municipal de Girón, período 2017
(Universidad de Cuenca, 2019-12-06) Guaranda Guncay, Byron Damián; Vásquez Corte, Jessica Elizabeth; Duque Rodríguez, Mónica Alexandra
The Financial Audit helps to have control of the activities and operations carried out by the entity, which contributes to the good management of the assigned resources and that have an impact with the preparation and presentation of the Financial Statements. In the Public Sector, it is very important to control these resources because they are part of the General State Budget and the entities, agencies and dependencies are obliged to report annually on the use of public resources; therefore, a Financial Audit is made to the Autonomous Decentralized Municipal Government of Giron for the period 2017, whose objective is to determine the reasonableness of the Financial Statements presented by the entity. In addition to evaluating the Internal Control System and determine compliance with laws, regulations and other regulations applicable to the Public Sector. For the development of the audit, a methodological process is followed that consists of: Planning, Execution and Communication of results; Through the application of interviews, surveys, observation and analysis of the operations related to the preparation of the Financial Statements, important findings are identified for the entity and formulate conclusions and recommendations aimed at improving its management.
Auditoría financiera al Gobierno Autónomo Descentralizado municipal de San Juan Bosco, periodos 2017 y 2018
(Universidad de Cuenca, 2020-02-27) Cornejo Villa, Martha Cecilia; Macas Deleg, Miriam Jakeline; Duque Rodríguez, Mónica Alexandra
This integrating project called “Financial Audit to the Municipal Decentralized Autonomous Government of San Juan Bosco, periods 2017 and 2018” aims to express an opinion on the reasonableness of the figures presented in the financial statements. For the development of the integrating project, the four stages of the financial audit will be applied: preliminary planning stage, specific planning, and execution of the audit and communication of results. The methodology used for the development of these stages will be mixed, that is, quantitative and qualitative methods will be applied; in the qualitative method, documentary reviews will be carried out to obtain a general knowledge of the entity such as: information regarding activities, regulatory framework, objectives, plans, projects and programs, among others. The quantitative method will help us to verify numerical and statistical type as they are; the analysis of the financial statements, application of financial indicators, and recalculation of the figures presented in the financial statements, reconciliations, among others. In the execution stage, the audit programs will be applied by component that come from the development of the specific planning and that will allow to determine the material inaccuracies in the financial statements, in addition to providing sufficient, competent and relevant evidence that will support the audit opinion issued in the dictum. As a result of the integrating project, a report will be issued, which will contain conclusions and recommendations that seek to improve financial and administrative management; also, these will help to achieve objectives and improve decision making.
Auditoría financiera al Gobierno Autónomo Descentralizado Parroquial de Bulán, periodos 2016 y 2017
(2019-09-02) Pinos Suárez, Janneth Estefanía; Rea Rojas, Mónica Gabriela; Duque Rodríguez, Mónica Alexandra
The present integrating project denominated: "Financial Audit to the Autonomous Decentralized Government (GAD-Gobierno Autónomo Descentralizado-by its acronym in Spanish) of Bulán Parish was carried out with the objective of ruling on the reasonableness of the financial statements prepared by the administration of the entity, during the period between January 1, 2016 as of December 31, 2017. It is done through the application of quantitative and qualitative methods in the different phases of the audit: In preliminary planning through the acquisition and collection of information by the audited entity, which helps us obtain a general knowledge of it; followed by the specific planning in which the respective programs are designed by component to be developed in the execution phase, in which sufficient, competent and relevant evidence is obtained that evidences the findings found; the communication of results, where an audit report will be issued containing an dictum in which our opinion is expressed, the complementary financial information and the respective audit results. In chapter IV of our integrative project we issue our conclusions and recommendations, in order to positively contribute to the entity for decision making.
Auditoría financiera al Gobierno Autónomo Descentralizado Parroquial de Tarqui periodo 2016
(2019) Alvarado Galán, Pablo Xavier; Ayabaca Tenemea, Sonia Natalia; Duque Rodríguez, Mónica Alexandra
The present integrative project Financial audit to the Autonomous Decentralized Parochial Government of Tarqui period 2016 aims to issue an opinion about the reasonableness in the figures of the financial statements His project was carried out through the application of quantitative and qualitative methods in the various phases of the audit they comprise; planning, through the collection and collection of information by the audited entity; the execution of the audit, which consists in the application of the audit programs obtained in the planning phase in order to determine the findings and issue an opinion with sufficient evidence; communication of results, an opinion will be issued to reflect the reasonableness in the figures of the financial statements analyzed. Finally, through comments, conclusions and recommendations, it is expected to implement corrective actions that allow the highest authority to make decisions in a timely manner.
Auditoría financiera al Gobierno Autónomo Descentralizado parroquial Guapán, por los períodos 2016 y 2017
(2019-09-20) Morocho Tacuri, Jocelyn Andrea; Rojas Picón, Mayra Elizabeth; Duque Rodríguez, Mónica Alexandra
This integrating Project includes the Financial Audit of the Government Autonomous Decentralized Parochial Guapan, with the objective of evaluating the reasonableness of the financial statements of the 2016 and 2017 financial years, which allows the implementation of corrective measures for irregularities detected in the financial information for the management efficient and effective public resources of the entity. For the development of the integrating Project, it will be carried out through a descriptive, explanatory and applicative investigation with a mixed approach. In chapter 1 and 2, a knowledge of the entity will be made, detailing the relevant data of the GAD Parochial Guapan, followed by the theoretical framework, a key tool for the support of the integrating project and the execution of the government financial audit. On the other hand, chapter 3 shows the development of the financial audit, starting with the work order and ending with the communication of results in the respective audit report, which will show whether the officers have complied with what determines current valid regulations. Finally, chapter 4 details the conclusions and recommendations in order to provide support to the entity in the improvement of this activities and for the benefit of its residents.
Auditoría financiera al gobierno autónomo descentralizado parroquial rural de San Miguel, periodos 2016 y 2017
(2019-09-26) Bermejo Calle, Edwin Eduardo; Coronel Iñiguez, Nelson Esteban; Duque Rodríguez, Mónica Alexandra
The purpose of this integrative project is to obtain reasonable assurance of the financial statements examined, to evaluate internal control and compliance with the legal and regulatory provisions in force through the application of a Financial Audit to the Autonomous Decentralized Parish Government of San Miguel, periods 2016-2017. The methodological development of this project will be through the application of quantitative and qualitative methods in the different phases of the financial audit which are the following. Planning which is divided into preliminary and specific, in this phase information about the entity will be collected and a general overview of the entity will be obtained on its most critical areas. Implementation, in this phase, the audit programs that were proposed in the planning phase will be implemented with the purpose of obtaining sufficient evidence and being able to determine findings which will help us to issue an opinion. Finally, the communication of results in which an audit report will be drawn up with conclusions and recommendations, which will help the highest authority to make decisions in a timely manner.
Evaluación al ciclo presupuestario del Gobierno Autónomo Descentralizado del cantón Gualaquiza, periodo 2015
(2017) Sanmartín Barros, Heydi Gabriela; Toral Sánchez, Diana Carolina; Duque Rodríguez, Mónica Alexandra
Proposed theme: budget cycle evaluation of the Decentralized Autonomous Government (GAD) of Gualaquiza; period 2015 it is developed with the objective to obtain Information about the budget execution process of the GAD of Gualaquiza, therefore, if any mistake is found, it could be corrected. Besides, it seeks to analyses the possible limitations and failures that the administration does not evidence by chance. It is why it is necessary to execute an external research, which could determine whichever erroneous situation. Gualaquiza’s GAD had not experienced an evaluation of this kind. It is the reason why this research pretends to be a tool which could provide the GAD an external and impartial vision of itself; in order to help it to achieve in a correct way its lives of efficiency and to recover information of the investment transparency and of the expenses made. It is pretended to provide strategies and recommendations to improve the budget management.
Evaluación al ciclo presupuestario del Gobierno Autónomo Descentralizado Parroquial de Sinincay, período 2017
(2018) Orellana Chacón, Juan Fernando; Ramón Domínguez, Christian Eugenio; Duque Rodríguez, Mónica Alexandra
The present work of qualification "EVALUATION TO THE BUDGET CYCLE OF THE AUTONOMOUS DECENTRALIZED GOVERNMENT OF SININCAY, PERIOD 2017" is intended to verify in detail the compliance of the budgetary stages in accordance with the legal provisions, as well as the efficiency and effectiveness of the administration parish in the management of resources for the fulfillment of goals and objectives proposed by the entity. The development of the subject is given under a qualitative and quantitative approach, through the application of questionnaires to measure compliance with the regulations in each of the stages of the budget cycle; as well as the analysis of the budget cards through calculations and comparative relationships and finally the use of indicators for a percentage analysis in the execution stage. The results obtained allow us to identify the deficiencies in each of the stages of the budget cycle that occur mainly due to the non-compliance of dates and deadlines for the presentation of certain reports, as well as the ignorance of the legal bodies that govern the public budget. Finally, practical recommendations are proposed to improve the budgetary management of the entity
Evaluación al sistema de control interno en la agencia matriz de la Cooperativa de Ahorro y Crédito CREA Ltda, período 2018
(Universidad de Cuenca, 2020-01-29) Quishpilema Mendieta, Carmen Magdalena; Sánchez Chávez, Nila Carmita; Duque Rodríguez, Mónica Alexandra
This integrative project called Evaluation to the Internal Control System in the Matrix Agency of the Cooperative CREA Ltda, was developed with the objective of evaluating the institution´s controls and post-proposal recommendations aimed at improving the internal control system and the management of the Agency. The methodology used was based on the Integrated Internal Control Framework COSO 2013, which allowed us to structure general and specific questionnaires based on the Agency processes that are part of the value chain, in order to establish relevant controls. The results of the project have been a threshold to establish the findings and based on these, propose the respective recommendations that will allow establishing alternative solutions, measures and mechanisms to improve the internal control system of their activities, detect and mitigate deviations presented by the institution and that may affect the fulfillment of the objective, strengthen weaknesses through more effective management, contribute to the improvement of processes and promote adequate decision making.
Evaluación integral del sistema de control interno en el Gobierno Autónomo Descentralizado Parroquial de Javier Loyola Chuquipata, períodos 2016 y 2017
(2019-04-17) López Chica, Byron Xavier; Duque Rodríguez, Mónica Alexandra
The present integrative project is focused on the Internal Control System Evaluation of Internal Control in the Autonomous Decentralized Parochial Government of Javier Loyola Chuquipata, 2016 and 2017 periods. Chapter one contains the general information of the Parochial GAD Entity of Javier Loyola / Chuquipata which deals with Generalities, Historical Review, SWOT Analysis, Organic Functional Structure, Mission, Vision. Chapter two details the theoretical concepts of Internal Control that was applied for the development of this project, taking as reference the current Internal Control Standards for the correct development of the chapter. Chapter three details the practical part of the present project, which is the Integral Evaluation of the Internal Control System in the Autonomous Decentralized Parochial Government of Javier Loyola Chuquipata, culminating in the completion of the final evaluation report. Finally, in chapter four the results of the evaluation are found after having made the evaluation, then the final report is issued with its respective conclusions and recommendations.
Evaluación integral del sistema de control interno en la agencia Cuenca de la Cooperativa de Ahorro y Crédito Jardín Azuayo Ltda períodos 2016-2017
(2019-07-01) Cotapo Rivera, Carina Alexandra; Reinoso Quizhpi, Edisson Rene; Duque Rodríguez, Mónica Alexandra
The present integrative project is focused on the Integral Internal Control Analysis applied in the Cooperativa Jardín Azuayo agency Cuenca, the second largest cooperative in Ecuador, the COSO III Internal Control Evaluation model was applied, reaching conclusions and optimal recommendations. In chapter I, a general description of the background, mission, vision, organizational structure, as well as detailed information of the Cooperativa Jardín Azuayo Cuenca agency is described. In chapter II, the methodology to be used is developed in a detailed manner, as well as the entire legal basis governing the Cooperative, for the execution of the Comprehensive Internal Control Analysis. In Chapter III, the Comprehensive Internal Control Analysis is carried out, starting with the notification of initiation, planning, execution and finally the final report, all the work was developed based on the COSO III evaluation model. In chapter IV, we find the recommendations, conclusions and annexes, the same as the programs, work papers of all the activities that were collected and examined, allowing the precise analysis and giving the final result of the evaluation.
Evaluación integral del sistema de control interno en la unidad educativa particular Rosa de Jesús Cordero - Catalinas, periodos 2017 - 2018
(Universidad de Cuenca, 2020-01-02) Calle Velesaca, Andrea Paola; Quizhpe Bermeo, Katherine Alexandra; Duque Rodríguez, Mónica Alexandra
The present integrative project is focused on carrying out an Integral Evaluation of the Internal Control System in the Private Educational Unit Rosa de Jesús Cordero-Catalinas in the periods 2017 and 2018, the same that will be structured in four chapters. The first chapter details the general information of the institution, which is made up of: generalities, historical review, strategic plan, pillars of the Dominican order, values, principles, policies, services provided by the institution and its organizational structure. Chapter II details the theoretical information on Internal Control, which will be used for the execution of the integrating project, based mainly on the Internal Control Standards in force. Chapter III is made up of the case study of the Integral Evaluation of the Internal Control System. Finally, chapter IV establishes the final report with its respective conclusions and recommendations.