Examen Especial al departamento de cobranzas y coactivas, componente: venta de servicios de la Empresa Pública Municipal de Telecomunicaciones, Agua Potable, Alcantarillado y Saneamiento de Cuenca – ETAPA EP para el ejercicio fiscal del año 2017

Abstract

A special examination is the analysis of a specific component, it could be an account, a department or a unit. This allows verifying that the application of the regulations, provisions, bylaw, among others, is correct, appropriate and timely. As a result, a report is prepared which contains comments and recommendations that serve to improve the performance of an entity. The present graduation project is focused on the execution of a special examination in the collections and coercive department, component: sales of services of the Public Municipal Company of Telecommunications, Drinking Water, Sewerage System and Sanitation of Cuenca – ETAPA EP (by its initials in Spanish) for the fiscal year 2017. This has the objective of determining the reasonableness of the accounts receivable in the financial statements; and within the department, establish the balances of accounts receivable, the most relevant debtors, the accounts determined as uncollectible and detect deficiencies in terms of compliance with regulations, as well as propose recommendations that help decision-making. The procedure for conducting the special examination was the same as that is used for a financial audit. The methodology applied is, primarily, a quantitative approach. When collecting and analyzing financial and administrative information, prepare working documents appropriate to the needs of the entity, we obtain as result an audit report with comments, conclusions and recommendations to optimize the procedures of the institution.