STATISTICAL INFERENCE TO THE INTERNAL CONTROL VARIABLES OF THE AUTONOMOUS DECENTRALIZED MUNICIPAL GOVERNMENTS: AS AN OPTIMIZATION TOOL IN THE IMPROVEMENT OF PROCESSES

Verónica Cecilia Ponce Chalén

https://orcid.org/0000-0002-2038-2654, Email: vponce@upse.edu.ec , Universidad Estatal Península de Santa Elena, Ecuador

Carlos Alberto Ferreira Gschaider

http://orcid.org/0000-0003-2479-6288, Email: ferreira@uns.edu.ar, Universidad Nacional del Sur Bahía Blanca, Argentina.

José Townsend

https://orcid.org/0000-0001-5319-4425, Email: jose.townsend@uteg.edu.ec, Universidad Tecnológica Empresarial de Guayaquil, Ecuador

Jimmy Gabriel Rivera Ramirez

https://orcid.org/0000-0001-8179-6626, Email: jrivera@upse.edu.ec, Universidad Estatal Península de Santa Elena, Ecuador.

ABSTRACT

The efficiency of internal control optimizes continuous improvement in all municipal management, so the objective of this research is to evaluate the internal control system applied by the GADMS (Municipal Decentralized Autonomous Governments) to know if the internal audit departments correctly apply the policies and procedures established in the Rules of the Comptroller General of the State until 2018, and if they are strictly complied with, the 12 Municipalities of Ecuador will be taken into consideration. The methodology of this research is of mixed approach with descriptive exploratory scope, to obtain information on the management of the GADMS, multivariate statistics was used, where the effect that the selected components resulting from the research have on the control variables, resulting from the interviews to the area directors: administrative and financial, in addition a computer system was used. As a result, the weight of each component analyzed and its impact on the variables covering units identified by experts in the area of government auditing can be seen.

Keywords: GADM; internal control; objectives; processes.