Examen especial a la cuenta cartera vencida de los predios urbanos del Gobierno Autónomo Descentralizado Municipal del cantón Riobamba, provincia de Chimborazo, periodos 2016 – 2017

Abstract

The aim of this research project is to carry out a Special Examination of the past due account of the urban properties of Gobierno Autónomo Descentralizado Municipal of Riobamba canton, Chimborazo province, periods 2016-2017, with the purpose of evaluating the performance of the internal control, the veracity and reasonableness of the account balances verification. The research techniques used were: the interview that was carried out with the coordinator of the past-due portfolio, surveys of the staff that works in the recovery unit for that we have taken the five components of COSO I. The findings found were: the little control of the activities of the staff that work in the portfolio, noncompliance with the hiring processes of the staff, high delinquency rate of the portfolio. It is necessary to debug the lists of the pending values of collection. The preparation of this proposal was made according to the needs of the GADM, which allowed issuing a final report containing conclusions and recommendations that will serve to make decisions and corrective actions in the fulfillment of the portfolio obligations. The coordinator is recommended to implement this proposal for the proper use and management of economic resources.