Statistical Inference to the Internal Control Variables of the Autonomous Decentralized Municipal Governments: as an Optimization Tool in the Improvement of Processes

EasyChair Preprint no. 6102

Abstract

From the efficiency of internal control, continuous improvement is optimized in all municipal management, so the objective of this research is to evaluate the internal control system applied by the GADMS (Municipal Decentralized Autonomous Governments) to know if the internal audit departments apply Correctly, the policies and procedures established in the Regulations of the State Comptroller General's Office and if they are strictly enforced, the 221 Municipalities that exist in Ecuador will be taken into consideration. The methodology of this research is a mixed approach with a descriptive exploratory scope, to obtain information on the management of the internal audit units of the GADMS, multivariate statistics were used, where the effect of the selected components resulting from the research on the control variables, which result from the interviews with the directors of the areas: administrative and financial. As a result, the weight of each component analyzed and its impact on the variables that encompass units identified by experts in the area of ​​government auditing can be evidenced

Keyphrases: internal control, objectives, processes

@Booklet{EasyChair:6102,
  author = {Ponce Chalén Cecilia and Carlos Ferreira and José Townsend},
  title = {Statistical Inference to the Internal Control Variables of the Autonomous Decentralized Municipal Governments: as an Optimization Tool in the Improvement of Processes},
  howpublished = {EasyChair Preprint no. 6102},

  year = {EasyChair, 2021}}