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Universidad Estatal de Bolívar
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Tipo de ítem:Ítem, Auditoría de gestión a la Cooperativa de Transporte Interprovincial “Santa Rosa de Colimes”, provincia del Guayas, año 2024(Universidad Estatal de Bolívar. Facultad Ciencias Administrativas Gestión Empresarial e informática Carrera de Contabilidad de Auditoría, 2026-04-17) Durán Chimborazo, Marjorie Jamileth; Gómez Tallana, Sandy Johana; Ibarra Chango, María Del CarmenThis research aimed to conduct a Management Audit of the Interprovincial Transport Cooperative “Santa Rosa de Colimes” in order to evaluate the efficiency, effectiveness, and economy of its administrative and operational processes, based on the hypothesis that the application of audit procedures makes it possible to identify weaknesses that affect institutional performance. The study employed a qualitative and quantitative methodological approach, using direct observation, interviews, internal control questionnaires, and documentary review, which made it possible to obtain accurate information about the entity’s actual operations. The results revealed weaknesses in planning and organization, the absence of updated mission, vision, and values, the lack of an updated structural and functional organizational chart, the nonexistence of a Human Resources area, limited documentation of risks, insufficient managerial follow-up on performance reports, the absence of internal audit records, and the lack of indicators to measure process compliance. These shortcomings led to disorganization, duplication of activities, process delays, and difficulties in detecting and correcting errors in a timely manner. It is concluded that the cooperative presents weaknesses in its organizational structure, internal control system, and administrative management, which limit service efficiency. Consequently, actions were recommended to strengthen planning, document processes, train personnel, establish permanent supervision mechanisms, and implement indicators that improve decision-making and promote continuous improvement within the institution.Tipo de ítem:Ítem, Evaluación del cumplimiento de obligaciones tributarias y su impacto en la calidad de la gestión financiera de la Empresa MASRED año 2024.(Universidad Estatal de Bolivar. Facultad Ciencias Administrativas Gestión Empresarial e informática Carrera de Contabilidad de Auditoría, 2026-04-17) Camas Mainato, Edison Roberto; Tualombo Barragan, Sandy Jomaira; Malatay Monar, Paola KarolinaThe overall objective was to assess compliance with tax obligations and their impact on the quality of financial management at MASRED in 2024, recognising that the idea to be defended established that such compliance has a significant impact on the organisation. To this end, field and documentary research was previously carried out using a non-experimental crosssectional design. Similarly, a quantitative approach was adopted using the analytical-synthetic method on a census sample of five employees. With regard to the main results, the analysis of Tax Obligation.Tipo de ítem:Ítem, Evaluación del sistema de control interno en el departamento financiero de la Cooperativa de Ahorro y Crédito “El Sagrario” y su impacto en la gestión de riesgos financieros en el año 2024.(Universidad Estatal de Bolivar. Facultad Ciencias Administrativas Gestión Empresarial e informática Carrera de Contabilidad de Auditoría, 2026-04-17) Cabrera Sánchez, Lizeth Lucila; Velasco Villarreal, Hermes Jesús; Tanqueño Colcha, Oscar PaulThe evaluation of the internal control system at the "El Sagrario" Savings and Credit Cooperative is the focus of this research project, as is its impact on financial risk management in 2024. The study aims to analyze the internal control system to measure its impact on financial risk management throughout 2024. The main hypothesis is that the lack of an appropriate internal control system at the Cooperative is directly related to the increase in financial risks, which threatens its operational effectiveness, economic stability, and strategic decision-making process. The research uses a mixed-methods approach, employing both quantitative and qualitative methods to gain a comprehensive understanding of the situation. Inductive, inferential, and analytical-synthetic methods are used to analyze the collected data. The results of the surveys and interviews show that while the Cooperative has a strong cultural foundation in terms of regulatory compliance and knowledge of the internal control system, the lack of a suitable internal control system is not yet fully understood. There are deficiencies in the control environment, inconsistencies in supervision, and technological shortcomings that increase the risk of fraud and financial losses. The study's final proposal focuses on strengthening the COAC's Internal Control System (ICS) by examining the deficiencies found in the control environment, supervision, and risk assessment. The aim is to mitigate financial risks and ensure the Cooperative's continued sustainability.Tipo de ítem:Ítem, Mecanismos de optimización de aseguramiento de la calidad en la carrera de contabilidad y auditoría modalidad presencial de la universidad estatal de bolívar, año 2025.(Universidad Estatal de Bolivar. Facultad Ciencias Administrativas Gestión Empresarial e informática Carrera de Contabilidad de Auditoría, 2026-04-17) Moposita Pazmiño, Selena Maily; Lombeida Ramos, Joyce Milena; Tanqueño Colcha, Óscar PaulThis study aims to propose optimization mechanisms for the quality assurance system in the Accounting and Auditing program (face-to-face modality) at the State University of Bolívar, with the purpose of strengthening evaluation processes, promoting continuous improvement, and ensuring the relevance of professional training. The research was conducted using a mixed-methods approach, combining qualitative and quantitative techniques. Data collection included surveys administered to students, faculty, and academic authorities, semi-structured interviews, and document analysis. The results revealed weaknesses in institutional coordination, academic monitoring, use of technology, and self-evaluation processes. Additionally, opportunities were identified to improve curriculum management, strengthen institutional communication, and promote a quality culture. Based on these findings, optimization mechanisms are proposed, focusing on institutional coordination, academic information management, the incorporation of technological tools, and continuous monitoring of academic processes. The proposal contributes to compliance with CACES standards, strengthens educational quality, and enhances the training of competent professionals.Tipo de ítem:Ítem, Análisis de los créditos de consumo de la Cooperativa de Ahorro y Crédito Kullki Wasi Ltda., y su impacto en la calidad de vida de los beneficiarios durante el primer semestre del año 2024.(Universidad Estatal de Bolivar. Facultad Ciencias Administrativas Gestión Empresarial e informática Carrera de Contabilidad de Auditoría, 2026-04-17) Cevallos Yaucan, Leidy Katerine; Llumitaxi Arevalo, Kevin Jhoel; Tanqueño Colcha, Oscar PaúlThe general objective of this research was to analyze consumer loans granted by the Kullki Wasi Savings and Credit, Cooperative and determine their economic impact on beneficiaries, during, the first half of 2024. The hypothesis was, that proper, credit management, influences the economic situation of members and the quality of the, institutional loan portfolio. A mixed methodology was employed, with a descriptive and analytical scope. Documentary and financial, analysis of, the consumer loan portfolio was conducted, along with, surveys of beneficiary members to measure their debt levels, income variations, and perceptions of economic improvement. The main results showed that consumer, credit was a product in high demand among beneficiary, members, generating positive, economic effects for, a significant portion of the, sample. However, risks were identified related to weaknesses, in the assessment of, repayment, capacity and in loan, monitoring, which was linked to high levels of delinquency. The hypothesis was tested using the Chi-square (χ²) statistical, test, which revealed a significant relationship between credit management and the economic, impact on members. It was concluded that improving, evaluation processes, controls, and financial education enhances institutional sustainability and the, economic well-being of beneficiaries. Implementing ongoing monitoring techniques and performance indicators is recommended.