Control interno y su incidencia en la NICSP 24 para presentación de estados financieros del GAD municipal de El Guabo periodo 2024.

Abstract

This study analyzes the impact of internal control on the application of IPSAS 24 in the GAD Municipal del Guabo. The research follows a positivist paradigm with a qualitative approach, allowing for the establishment of causal relationships between internal control and the quality of budgetary information. It is based on current regulations and theoretical models of internal control proposed by COSO and IPSASB. Through the analysis of dimensions such as control environment, risk assessment, control activities, information and communication, the main factors affecting the proper implementation of IPSAS 24 are identified. The results highlight the need to strengthen internal control mechanisms to improve transparency and reliability in financial information within public administration.