Analysis of the Internal Accounting, Administrative and Financial Control of the Municipal GAD of the Palenque, 2022

Abstract

This research study focuses on the analysis of internal control in relation to administrative, accounting and financial management, with the purpose of identifying critical points and deficiencies present. The data collected during the investigation carried out in the financial department and in the administrative area, where the delivery of specifications for coordination with the National Public Procurement System (SERCOP) is planned, reveal the existence of shortcomings in control practices. Control risks were mainly observed as risk factors, and the improper application of internal control procedures affects the internal processes of the finance department. It is essential for the Decentralized Autonomous Government of Palenque to identify development mechanisms to address existing problems and provide quality and timely works and services projects, thus guaranteeing the social and economic development of the population. In this research, the focus is to analyze and determine a solution scheme to mitigate deficiencies in accounting, administrative, and financial management. This involves designing control documents and determining tools that facilitate the improvement of internal control in the Decentralized Autonomous Government of the Palenque Canton.