Internal audit and its importance in accounting processes in the non-financial public sector

Main Article Content

Miguel Agustín Tamay-García
Cecilia Ivonne Narváez-Zurita
Juan Carlos Erazo-Álvarez
Mireya Magdalena Torres-Palacios

Abstract

Internal auditing in public entities is an ideal tool to determine compliance with constitutional principles and accountability. Its success was manifested in accounting transactions according to the authorizations by the administration, timely registration in the period in which it was reported, in the corresponding accounts and with the correct value. In this context, based on internal control standards for public sector entities; rule 405 Financial Administration - Government Accounting, the objective is to design a model of internal audit and determine its importance in the accounting processes of the Decentralized Autonomous Government (GAD) of the parish of San Joaquín belonging to the Cuenca Canton, Province of Azuay - Ecuador, As a mechanism of transparency, reliability, integrity and timeliness of accounting information, for it to emerge, it was necessary to apply a mixed research approach, the direct quantitative approach, through a questionnaire, the collection, analysis of data and numerical measurement, to faithfully determine the level of trust and risk of the entity with respect to the internal control applied to accounting processes and, on the other hand, the qualitative approach, in order to understand its operation in accordance with the rules that govern its behavior. The results highlight its importance because it provides a set of rules, policies and procedures so that the accounting processes are carried out under the principles of effectiveness and efficiency, guaranteeing the veracity, integrity and reasonable financial information.

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Article Details

How to Cite
Tamay, M., Narváez, C., Erazo, J., & Torres, M. (2020). Internal audit and its importance in accounting processes in the non-financial public sector. 593 Digital Publisher CEIT, 5(4-1), 87-101. https://doi.org/10.33386/593dp.2020.4-1.283
Section
Audit
Author Biographies

Miguel Agustín Tamay-García, Universidad Católica de Cuenca - Ecuador

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Miguel Agustín Tamay García, Accounting Assistant at Alimentos Alibalgran Cía. Ltda., Has 5 years experience in the Accounting area, 3 years in the national purchasing area
Academic degrees:
Accounting and Auditing Engineer

Cecilia Ivonne Narváez-Zurita, Universidad Católica de Cuenca - Ecuador

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Ivonne Narváez Zurita, coordinator of the Master's Degree in Accounting and Auditing at the Catholic University of Cuenca, has 13 years of experience in university teaching. She has contributed as an author to more than 150 scientific articles in the areas of Accounting and Auditing, Business Administration and Constitutional Law during the last two years.

Academic degrees:

Economist

Accounting and Auditing Engineer (CPA)

Master in Business Administration

PhD (c) Economics

Juan Carlos Erazo-Álvarez, Universidad Católica de Cuenca - Ecuador

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Juan Carlos Erazo, coordinator of the Master in Business Administration at the Catholic University of Cuenca, has 17 years of experience in the field of university teaching, and has contributed as an author to more than 200 scientific articles in the areas of Business Administration, Constitutional Law, Accounting and Auditing, and Education, during the last two years.

Academic degrees:

Financial Engineer

Master in Business Administration

Master in Education Management

PhD (c) Economics

 

Mireya Magdalena Torres-Palacios, Universidad Católica de Cuenca - Ecuador

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Mireya Torres is a specialist in Auditing at the General State Comptroller's Office with 16 years of experience. She has been a Guest Academic Teacher at the Master's Degree in Accounting and Auditing at the Catholic University of Cuenca for the last 4 years, and has contributed as an author of scientific articles in the area of Accounting Sciences.

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