Procedimientos contables y administrativos para la contratación de seguros de vida para el personal de un cuerpo de bomberos.

Abstract

Within the Public Administration, the performance of various elements is understood to generate clear solutions to certain problems, within all processes the established patterns follow a series of regulations and controls that allow regulating their actions. Within this procedure, an important factor is the Internal Control Standards for the Public Sector of the Republic of Ecuador, which constitute general guidelines issued by the Comptroller General of the State, aimed at promoting adequate administration of public resources and determining the proper administrative functioning of the entities. In this sense, the public administration must pursue is basically the realization of the public interest through the operation of a human structure that ensures good administration and its control. The general objective of the present investigation is “To elaborate the accounting and administrative procedures for the contracting of life insurance for the personnel of the Fire Department of the Province of El Oro”, being the methodology used of descriptive character, because the facts They are presented in the way they are given. It is also documentary in nature because the research is based on a vast bibliographic source comprised of books, scientific journals, reports, norms, laws, among others.