Control interno y su incidencia en la nicsp 17 para presentación de estados financieros del GAD parroquial Ayapamba periodo 2022.

Abstract

In Public Sector organizations it is essential to have Internal Control Policies, because they safeguard assets for the fulfillment of institutional objectives, thus allowing the efficient and effective management of state resources. The purpose projected by the Internal Control policies in a Public institution, demonstrate complementarity with the International Accounting Standards for the Public Sector (IPSAS), the same that were adopted in Ecuador in 2020 as determined by the Instructions for the convergence of Governmental Accounting Standards to IPSAS, issued on April 8, 2019 by the Ministry of Economy and Finance, in order to establish processes for proper accounting records and efficient presentation of financial reports. According to the above, this research aims to identify the impact of Internal Control in the implementation of IPSAS 17 Property, Plant and Equipment, by analyzing the normative and regulatory procedures for the presentation of financial statements in the GAD Parroquial Ayapamba period 2022. To achieve the previously described, a research was conducted using the deductive method with quantitative approach, it should be noted that the historical background is from: scientific articles and books, also through surveys and interviews will allow us to know if the results are favorable or not, and thus make the respective conclusions and recommendations.