Control y evaluación de procedimientos de los ingresos en la emisión de especies valoradas de las entidades del sector público.

Abstract

For the development of this study, investigations were made of the regulations of the general budget of the State regulated by the Ministry of Economy and Finance, the rector and controller of the public finances of the Ecuadorian State in conjunction with other control agencies also included to supervise the proper use of the State budget allocated to the different entities of the public sector, making a special examination to the emission of valued species considered non-tax revenues but that generate income to public entities for the collection of values in the sale of species to taxpayers who acquire for reception of a service provided by a public administration. The problem lies in the audit performed to the assigned official with responsibility for the custody, control, registration, accounting and collection for sale of species valued in a public entity, having as objective to determine that if the auditor assigned by the State General Control, the perform the audit to the server, the auditor will be responsible for not having invoiced in the sale of valued species to the different taxpayers, action that we will base with judgment of value to the criterion used by the auditor if the presented report was protected under the international norms of audit, laws, regulations, governmental accounting standards in force, we will apply for this investigation the quantitative method.