REPOSITORIO DIGITAL DE TESIS

1. Universidad Estatal de Bolívar
2. Pregrado
3. CIENCIAS ADMINISTRATIVAS
4. Contabilidad y Auditoria CP

Título :	Diseño de un sistema de control interno de activos y su incidencia en la eficiente aplicación del reglamento sustitutivo de control de bienes del sector público, en la Gobernación de la provincia Bolívar - año 2011.
Autor :	Venegas Salinas, Marcelo Coronel García, Carmita Elena Villacis Monar, Bersabé Leonila
Palabras clave :	CONTROL INTERNO DE ACTIVOS CONTROL DE BIENES APLICACIÓN DEL REGLAMENTO
Fecha de publicación :	2012
Editorial :	Universidad Estatal de Bolívar. Facultad de Ciencias Administrativas, Gestión Empresarial e Informática. Escuela de Gestión Empresarial. Carrera de Contabilidad y Auditoría Cp
Citación :	FCCA.CA;45
Resumen :	The proper system of internal control of assets of the Government of Bolivar must be attached to the application of the Act and Substitute Assets Control Regulations of the Public Sector; internal control helps protect and safeguard the institutional assets, verify the accounting data and safeguard property. It is the foundation on which rests the reliability of the accounting system; the lack or weakness of internal control becomes a negative aspect in accounting. The Governor of the province Bolivar despite the many years of existence, has not complied with the Act Assets Control Public Sector, or his Substitute Regulation; nor with the constant observations of the Internal Audit unit of the Interior Ministry nor the observations made in the special examinations of the General Comptroller. For them, it is necessary to design a system of internal control of assets of the Government of Bolivar that will: diagnose the current reality of managing institutional assets; determine the use, management and custody of the property and implement the new internal control system in compliance with the law and Assets Control Regulations of the Public Sector. This research has the independent variable "Internal control system of assets"; and the dependent variable "impact on the implementation of the Regulation" It was a study conducted in the Government of Bolivar and its agencies, through surveys of the 81 trustees of the property; XI that as a result he threw in breach of the Law and Regulations on Control of Public Sector Assets. The proposal is a contribution to intellectual property control of the Government of Bolivar containing the respective introduction, justification, framed in implementing the Act and Regulations Assets Control Public Sector objectives, the development of the respective formats, encoding goods and developing the corporate inventory. The work is divided into three chapters: introduction, chapter I Introduction and Methodology Chapter II analysis and interpretation of results and the proposed Chapter III.
URI :	http://dspace.ueb.edu.ec/handle/123456789/645
Aparece en las colecciones:	Contabilidad y Auditoria CP

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