Investigación y análisis del proceso de control interno administrativo del gobierno autónomo descentralizado del Cantón Pedro Carbo
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2016
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Universidad de Guayaquil Facultad de Ciencias Administrativas
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La administración pública regida por principios de eficacia, eficiencia y transparencia en el manejo administrativo – financiero obliga a que se dé una rendición de cuentas a los contribuyentes en forma clara y detallada, el hecho de que existan falencias en el proceso de control interno genera retrasos al GAD, puesto que el proceder con una inadecuada gestión ocasiona una mala utilización del tiempo y bajo rendimiento administrativo, por tal motivo surgió la necesidad de investigar y analizar el proceso de control interno para saber cómo se está llevando a cabo, si hay claridad, veracidad, y confianza al momento de adquirir los bienes y servicios para la entidad y en beneficio de la comunidad carbence, la metodología utilizada fue de análisis y síntesis, hipotético deductivo y demás basadas en la recopilación de la información tales como la observación científica, entrevistas y encuestas que permitieron la obtención de datos reales para facilitar la investigación. El objetivo de toda organización es alcanzar la eficacia y eficiencia administrativa por tal motivo la propuesta planteada consistió en la “reestructuración del proceso de control interno administrativo para transparentar las adquisiciones de bienes y servicios del Gobierno Autónomo Descentralizado del Cantón Pedro Carbo” concluyendo que el tipo de control interno que se está llevando actualmente en el GAD ha marchado de manera incorrecta debido al desconocimiento y que es posible mejorar la gestión del proceso de control interno otorgando responsabilidades a los directivos competentes trabajando en conjunto con el personal administrativo, de esta manera se evitarían graves sanciones por parte del ente regulador y se procedería a ejecutar correctamente el proceso de control interno del GAD Municipal.
Public administration governed by principles of effectiveness, efficiency and transparency in administrative management - financial requires that accountability is given to taxpayers in a clear and detailed way, the fact that there are weaknesses in the internal control process causes delays GAD, as proceeding with inadequate management results in poor use of time and low administrative efficiency, for this reason it became necessary to investigate and analyze the internal control process to know how it is carried out, if there is clarity, accuracy and confidence when purchasing goods and services to the entity and the benefit of the carbence community, the methodology used was analysis and synthesis, deductive hypothetical and others based on the collection of information such as scientific observation, interviews and surveys that allowed obtaining actual data to facilitate research. The goal of any organization is to achieve effectiveness and administrative efficiency for that reason the proposal made was to the "restructuring process administrative internal control for transparent procurement of goods and services of the Autonomous Government Decentralized Canton Pedro Carbo" concluding that the type internal control that is currently leading in the GAD has gone incorrectly due to ignorance and it is possible to improve the management of internal control process giving responsibilities to line managers working together with administrative staff thus be avoided severe sanctions by the regulator and proceed to successfully run the internal control process GAD Municipal.
Public administration governed by principles of effectiveness, efficiency and transparency in administrative management - financial requires that accountability is given to taxpayers in a clear and detailed way, the fact that there are weaknesses in the internal control process causes delays GAD, as proceeding with inadequate management results in poor use of time and low administrative efficiency, for this reason it became necessary to investigate and analyze the internal control process to know how it is carried out, if there is clarity, accuracy and confidence when purchasing goods and services to the entity and the benefit of the carbence community, the methodology used was analysis and synthesis, deductive hypothetical and others based on the collection of information such as scientific observation, interviews and surveys that allowed obtaining actual data to facilitate research. The goal of any organization is to achieve effectiveness and administrative efficiency for that reason the proposal made was to the "restructuring process administrative internal control for transparent procurement of goods and services of the Autonomous Government Decentralized Canton Pedro Carbo" concluding that the type internal control that is currently leading in the GAD has gone incorrectly due to ignorance and it is possible to improve the management of internal control process giving responsibilities to line managers working together with administrative staff thus be avoided severe sanctions by the regulator and proceed to successfully run the internal control process GAD Municipal.
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CONTROL INTERNO, GESTIÓN, PROCESOS, REESTRUCTURACIÓN