Evaluación del sistema de control interno del gobierno autónomo descentralizado parroquial de Huambi cantón Sucúa período 2015.

Abstract

The present degree work is an investigation of an internal control system. It was designed for Junta Parroquial Huambi 2015. The research was developed in order to make a diagnostic into the administrative area of the institution, with the purpose of identifying the currently situation of it. To make it, was necessary applying techniques and evaluation procedures, which ones will help to know the existing weaknesses in each performed process to conclude that the staff do not have the acceptable knowledge to develop their works efficiently and on time. This issue does not allow getting a high institutional management level, also the inadequate legal submission to processes that require a high degree of reliability. Another issue is that present lately the information. It reduces an important level of risk on the process. These details have led to the evaluation team to conclude that Huambi Institution requires appropriate domestic policies to the existing needs in the institution. For this reason is advisable to make a constantly evaluation to the internal control system to certify the effectiveness of the information and the transparency of economic resources use.