“DISEÑO DE UN SISTEMA DE CONTROL INTERNO EN LA GESTIÓN FINANCIERA DE LA EMPRESA PUBLICA DEL AGUA EPA. EP.

Abstract

This research aims at improving internal controls in financial management which arises from the issues presented in the Public Water Company in the city of Guayaquil, whose objectives are met in a relative way , often without achieving the goals proposed by lack of monitoring and control in administrative, economic , operational and financial level. Therefore, our proposal to design a system of internal control in the Financial Management for Public Water Company, brings impact on the perimeters of management and implies a continuous improvement in the quality and operational efficiency and service The proposal is expected to bring about change that requires financial management to be proactive and productive, achieve that managers, are integrated into decision making, with solutions and financial stability able to resolve potential risks posed by the Company expects meet and ensure efficiency in financial activities to better serve the community in the projects assigned to benefit such as Flood Control Canar, Orangery , Rio Bulubulu including optimizing company resources .