Browsing by Author "Oyervide Tello, Fernando Efraín"

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Auditoría de gestión a los departamentos: financiero, talento humano y tecnología, casa matriz de la Cooperativa de Ahorro y Crédito de la Pequeña Empresa Gualaquiza, periodo 2017
(2019-02-07) Dumaguala Matailo, Ximena Alexandra; Quelal Piedra, Karina Alexandra; Oyervide Tello, Fernando Efraín
Due to the few internal controls carried out by internal audit to the departments of the cooperative, it is generated a deficient management. Consequently, the present integrative project called management audit to the departments: financial, human talent and technology in main office of the Cooperativa de Ahorro y Crédito de la Pequeña Empresa in year 2017, has as an objective to evaluate the efficiency, efficacy and economy of human, material and financial resources. In the development of the project the stages of preliminary planning, specific planning, execution and communication of results are described in which different audit techniques are applied to obtain sufficient and pertinent evidence; in order to verify compliance with internal and external regulations; check if the objectives and activities proposed by the cooperative were achieved; finally evaluate the internal control for analyzed the shortcomings of the three departments. As a result of the integrative project we develop the final report of management audit hence we detail the findings find besides the recommendations that will contribute to improving the performance of the cooperative.
Auditoría de gestión al Departamento de Créditos de la Cooperativa de Ahorro y Crédito Santa Isabel Cía. Ltda., por el período fiscal 2016
(2018) Alvarado Roldán, Gabriela Estefanía; Chacha Nieves, Jorge Luis; Oyervide Tello, Fernando Efraín
The present integrating project called Audit of Management to the Credit Department of the Santa Isabel Savings and Credit Cooperative for the fiscal year 2016, contains a theoretical framework on the administrative management and the use of indicators for the measurement of organizational performance. processes of preliminary planning, specific planning, execution, communication of results and monitoring within the Audit of Management. The study is based on the analysis of the procedures carried out by the personnel of the credit department for the selection and recovery of the portfolio, through the verification of compliance with current regulations, the evaluation of internal control and the application of credit programs. audit in order to obtain sufficient, competent and relevant evidence to support the findings detected, which were disseminated through the audit report. Finally, based on our knowledge and on the information obtained in the audit process, the recommendations and recommendations that have improved the administrative management of the credit department.
Auditoría de gestión al departamento de Obras Públicas del Gobierno Autónomo Descentralizado Municipal de Cuenca, periodo 2017
(2018) Quito Guzmán, Paola Alexandra; Sanunga Llongo, Enrique Hernán; Oyervide Tello, Fernando Efraín
The normative changes that have occurred in 2015 in the Constitution of the Republic of Ecuador, have limited the functions of the General Comptroller of the State, however the present integrating project called "Management Audit to the Department of Public Works of the GAD Municipal del Cantón Cuenca, period 2017 ", was carried out with the purpose of providing support to the department, finding evidence, findings, in order to establish recommendations that add value to the Department under review. In Chapter I, the general information of the GAD of Cuenca is defined, which serves as the basis for the preliminary planning in the audit. Chapter II presents the structure of the theoretical framework which serves as a guideline focused on the concepts of the topic to be considered, considering the inclusion of current regulations to be applied within the Public Sector. In Chapter III, the audit process begins, starting with the notification of the beginning of the control action and continuing with the following phases of the examination with their respective results communications. Finally, Chapter IV is composed of the Conclusions and Recommendations of the audit work carried out in the entity. In addition to this, the annexes are attached which support the realization of the project in each of its phases. The results of the Audit of Management are presented within the Audit report, which have as main objective to collaborate with the department in the achievement of the fulfillment of the proposed goals
Auditoría de gestión aplicada a la Empresa Sanceci Compañía Limitada periodo 2017
(2019-04-01) Miguitama Fernández, Andrea Michelle; Morocho Maldonado, Joselyn Cristina; Oyervide Tello, Fernando Efraín
One of the lest applied Audits in the private sector is the Management Audit, because most of the companies in the country are PYMES, controlled by family groups that show no interest in greater control or supervision, outside of what is market by the law. Although this may improve its performance in the market that is why very few, only those that have managed to grow to the point of handling their countries stock exchange. They are that ones that carry out this type of audit, being that it has a many benefits for growth and development, because its helps to measure the degree of efficiency, effectiveness and economy with which a company operates, generating a feedback and strengthening their weaknesses. The purpose of applying a management audit is to evaluate the process that a company develops and know if these are carried out with efficiency, efficacy and economically, reaching the achievement of the proposed objectives within its strategic planning. For the development of this work, the international auditing standards are taken, into account, complement by several related texts, due to the fact that, there is no national regulation that helps this practice within the private sector. Besides taking into account all the laws with which a company controlled by the Superintendence of the companies and its regulations, the Labor Code, IESS law, among others. Through this research, it is expected recognize the deficiencies of the company and at the same time provide recommendations that will serve to improve processes, optimal compliance of its goals and long-term growth within its market.
Auditoría Financiera a la Estación de Servicios Tarquigas Cía. Ltda., de la parroquia Tarqui, periodos 2017-2018
(2019-10-14) Chuchuca Torres, Andrea Carolina; Guamán Tenecela, José Claudio; Oyervide Tello, Fernando Efraín
The present thesis work called; Financial Audit to Estación de Servicios Tarquigas Cía. Ltda., of the Tarqui parish, periods 2017-2018, it was carried out in order to obtain reasonable assurance that the financial statements are presented in a reasonable manner and in accordance with generally accepted accounting principles, and also, compliance with legal regulations. The work was done fulfilling each of the audit stages as they are: audit planning, the execution or field work, communication of the results, monitoring and oversight. As a result of the present work, after applying the entire audit process, several findings were obtained with the respective conclusions and recommendations that will help the company improve its administrative and financial process, as well as provide reliable information on the reality of the company for decision making.
Auditoría financiera al Gobierno Autónomo Descentralizado del cantón Guachapala, 2017
(2019-05-23) Mejía Pérez, Bernarda Jacqueline; Pañora Castillo, Lisette María; Oyervide Tello, Fernando Efraín
The integrating project has with the purpose of verifying the reasonableness of the values in its financial statements and issue opinions.In the First Chapter, the main problem is described to support the realization of this project; it shows audit objectives and describes in a general way of how it will be developed.In the Second Chapter, is related to theoretical support about concepts and applications to be used in the audit.In the Third Chapter, is related to develop the entire audit process taking into account each step of the Normative emitted by Comptroller General of the State. In the fourth Chapter is presented general conclusions and recommendations of this integrating project. Control.
Devolución del IVA en general reformada para la ley de equidad tributaria
(2008) Zúñiga Guamán, Marco Antonio; Oyervide Tello, Fernando Efraín
Impacto tributario de la facturación electrónica en pequeñas y medianas empresas del cantón Cuenca
(2016) Gallardo Astudillo, Geovanna Noemi; Oyervide Tello, Fernando Efraín
Advances in information and communication technologies allows the human being performs in an efficent manner and this efficiency, in great extent, motivates companies to face new and greater challenges, one of them is Electronic Invoicing, process that results in the set of small and medium-sized enterprises PYMES, the need to innovate and optimize their resources. The City of Cuenca is known for its social and economic development, providing benefits to consolidate public policies in different areas; also, Cuenca has a trajectory to become a pilot city on various projects. This research study “IMPACTO TRIBUTARIO DE LA FACTURACIÓN ELECTRÓNICA EN PEQUEÑAS Y MEDIANAS EMPRESAS DEL CANTÓN CUENCA” evaluates the incorporation of Electronic Invoicing system for small and medium Enterprises of Cuenca and the Advantages and Disadvantages of adhering to this system.