Diseño de un Plan de Auditoría Interna para la Administración de los Bienes Muebles en las Instituciones del Gobierno Central República Dominicana, Caso: Ministerio de Educación

Thesis Subjects > Social Sciences
Subjects > Teaching
Europe University of Atlantic > Teaching > Final Master Projects
Ibero-american International University > Teaching > Final Master Projects
Cerrado Español En la República Dominicana los gobiernos invierten cuantiosas sumas de recursos financieros (miles de millones de pesos) para la adquisición de Bienes Muebles, con la finalidad de satisfacer las necesidades de los ciudadanos y permitir el funcionamiento de las diferentes instituciones que componen el Sector Público Dominicano. La realidad, es que se evidencia una debilidad importante en lo referente al Control Interno de los activos fijos, ya que el Órgano Rector del Sistema Nacional del Control Interno (La Contraloría General de la República), no participa en la toma de inventario físico de bienes muebles, además de que no posee un Plan de Auditoría en sus Unidades de Auditoría Interna (UAI) que, le permita evaluar con fiabilidad los inventarios de bienes públicos.Para la consecución de efectivas actividades de control, resulta de gran importancia implementar un plan de auditoría Interna para el control de los Bienes Muebles en las Instituciones del Gobierno Central, que facilite la certificación de las cifras que se exponen en los Estados Financieros del gobierno, como parte integral del Estado de Recaudación e Inversión de las Rentas.Esta investigación se realiza en función de la realidad dominicana, respecto al deficiente Control de los bienes muebles que impera en las instituciones públicas, bajo los lineamientos de la Administración Financiera Gubernamental como paradigma cultural.Para la determinación de los variables que impactan en el control de los activos, se diseñó y aplicó una encuesta dirigida fundamentalmente a los contadores en las instituciones del Gobierno Central, técnicos de la Dirección General de Contabilidad Gubernamental, de la Administración General de Bienes Nacionales, la Contraloría General de la República y el Ministerio de Educación, institución en la cual se sustentó la investigación.Los datos fueron tabulados electrónicamente, analizados, además de tomar como referencia los Estados Financieros del Gobierno Central para los ejercicios fiscales 2018 y 2017, a fin de determinar el nivel de registro de bienes muebles por parte del Ministerio de Educación, que permita el desarrollo de un adecuado plan de auditoría, considerando los riesgos de las actividades de control, para facilitar su programación en el tiempo y coordinación eficiente, para el logro de sus objetivos. Sobre la base de los resultados, se pudo comprobar que el sistema de control interno implementado por la Contraloría General de la República en las instituciones del Gobierno Central, en cada uno de sus componentes, carece de una programada planificación de auditorías posteriores, que permitan evaluar la fiabilidad de las cifras que se presentan a través del Estado de Recaudación e Inversión de las Rentas, documento de rendición de cuentas que debe presentar el Poder Ejecutivo a la Cámara de Cuentas y al Congreso Nacional, por tanto, el plan de auditoria propuesto, deberá permitir la realización de actividades de control periódicas, la supervisión y comunicación permanente de sus resultados y presentación de datos contables razonables. metadata Hierro Nuñez, Wandy mail whierron@hotmail.com (2022) Diseño de un Plan de Auditoría Interna para la Administración de los Bienes Muebles en las Instituciones del Gobierno Central República Dominicana, Caso: Ministerio de Educación. Masters thesis, UNSPECIFIED.

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Abstract

En la República Dominicana los gobiernos invierten cuantiosas sumas de recursos financieros (miles de millones de pesos) para la adquisición de Bienes Muebles, con la finalidad de satisfacer las necesidades de los ciudadanos y permitir el funcionamiento de las diferentes instituciones que componen el Sector Público Dominicano. La realidad, es que se evidencia una debilidad importante en lo referente al Control Interno de los activos fijos, ya que el Órgano Rector del Sistema Nacional del Control Interno (La Contraloría General de la República), no participa en la toma de inventario físico de bienes muebles, además de que no posee un Plan de Auditoría en sus Unidades de Auditoría Interna (UAI) que, le permita evaluar con fiabilidad los inventarios de bienes públicos.Para la consecución de efectivas actividades de control, resulta de gran importancia implementar un plan de auditoría Interna para el control de los Bienes Muebles en las Instituciones del Gobierno Central, que facilite la certificación de las cifras que se exponen en los Estados Financieros del gobierno, como parte integral del Estado de Recaudación e Inversión de las Rentas.Esta investigación se realiza en función de la realidad dominicana, respecto al deficiente Control de los bienes muebles que impera en las instituciones públicas, bajo los lineamientos de la Administración Financiera Gubernamental como paradigma cultural.Para la determinación de los variables que impactan en el control de los activos, se diseñó y aplicó una encuesta dirigida fundamentalmente a los contadores en las instituciones del Gobierno Central, técnicos de la Dirección General de Contabilidad Gubernamental, de la Administración General de Bienes Nacionales, la Contraloría General de la República y el Ministerio de Educación, institución en la cual se sustentó la investigación.Los datos fueron tabulados electrónicamente, analizados, además de tomar como referencia los Estados Financieros del Gobierno Central para los ejercicios fiscales 2018 y 2017, a fin de determinar el nivel de registro de bienes muebles por parte del Ministerio de Educación, que permita el desarrollo de un adecuado plan de auditoría, considerando los riesgos de las actividades de control, para facilitar su programación en el tiempo y coordinación eficiente, para el logro de sus objetivos. Sobre la base de los resultados, se pudo comprobar que el sistema de control interno implementado por la Contraloría General de la República en las instituciones del Gobierno Central, en cada uno de sus componentes, carece de una programada planificación de auditorías posteriores, que permitan evaluar la fiabilidad de las cifras que se presentan a través del Estado de Recaudación e Inversión de las Rentas, documento de rendición de cuentas que debe presentar el Poder Ejecutivo a la Cámara de Cuentas y al Congreso Nacional, por tanto, el plan de auditoria propuesto, deberá permitir la realización de actividades de control periódicas, la supervisión y comunicación permanente de sus resultados y presentación de datos contables razonables.

Item Type: Thesis (Masters)
Uncontrolled Keywords: Auditoria de bienes, activos gobierno central, rendición de cuentas, bienes muebles, SIAB.
Subjects: Subjects > Social Sciences
Subjects > Teaching
Divisions: Europe University of Atlantic > Teaching > Final Master Projects
Ibero-american International University > Teaching > Final Master Projects
Date Deposited: 10 Nov 2023 23:30
Last Modified: 10 Nov 2023 23:30
URI: https://repositorio.uneatlantico.es/id/eprint/1874

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<a class="ep_document_link" href="/10290/1/Influence%20of%20E-learning%20training%20on%20the%20acquisition%20of%20competences%20in%20basketball%20coaches%20in%20Cantabria.pdf"><img class="ep_doc_icon" alt="[img]" src="/10290/1.hassmallThumbnailVersion/Influence%20of%20E-learning%20training%20on%20the%20acquisition%20of%20competences%20in%20basketball%20coaches%20in%20Cantabria.pdf" border="0"/></a>

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Influence of E-learning training on the acquisition of competences in basketball coaches in Cantabria

The main aim of this study was to analyse the influence of e-learning training on the acquisition of competences in basketball coaches in Cantabria. The current landscape of basketball coach training shows an increasing demand for innovative training models and emerging pedagogies, including e-learning-based methodologies. The study sample consisted of fifty students from these courses, all above 16 years of age (36 males, 14 females). Among them, 16% resided outside the autonomous community of Cantabria, 10% resided more than 50 km from the city of Santander, 36% between 10 and 50 km, 14% less than 10 km, and 24% resided within Santander city. Data were collected through a Google Forms survey distributed by the Cantabrian Basketball Federation to training course students. Participation was voluntary and anonymous. The survey, consisting of 56 questions, was validated by two sports and health doctors and two senior basketball coaches. The collected data were processed and analysed using Microsoft® Excel version 16.74, and the results were expressed in percentages. The analysis revealed that 24.60% of the students trained through the e-learning methodology considered themselves fully qualified as basketball coaches, contrasting with 10.98% of those trained via traditional face-to-face methodology. The results of the study provide insights into important characteristics that can be adjusted and improved within the investigated educational process. Moreover, the study concludes that e-learning training effectively qualifies basketball coaches in Cantabria.

Producción Científica

Josep Alemany Iturriaga mail josep.alemany@uneatlantico.es, Álvaro Velarde-Sotres mail alvaro.velarde@uneatlantico.es, Javier Jorge mail , Kamil Giglio mail ,

Alemany Iturriaga

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Do ICT firms manage R&D differently? Firm-level and macroeconomic effects on corporate R&D investment: Empirical evidence from a multi-countries context

Technological firms invest in R&D looking for innovative solutions but assuming high costs and great (technological) uncertainty regarding final results and returns. Additionally, they face other problems related to R&D management. This empirical study tries to determine which of the factors favour or constrain the decision of these firms to engage in R&D. The analysis uses financial data of 14,619 ICT listed companies of 22 countries from 2003 to 2018. Additionally, macroeconomic data specific for the countries and the sector were used. For the analysis of dynamic panel data, a System-GMM method is used. Among the findings, we highlight that cash flow, contrary to the known theoretical models and empirical evidences, negatively impacts on R&D investment. Debt is neither the right source for R&D funding, as the effect is also negative. This suggests that ICT companies are forced to manage their R&D activities differently, relying more on other funding sources, taking advantage of growth opportunities and benefiting from a favourable macroeconomic environment in terms of growth and increased business sector spending on R&D. These results are similar in both sub-sectors and in all countries, both bank- and market based. The exception is firms with few growth opportunities and little debt.

Producción Científica

Inna Alexeeva-Alexeev mail inna.alexeeva@uneatlantico.es, Cristina Mazas Pérez-Oleag mail cristina.mazas@uneatlantico.es,

Alexeeva-Alexeev

<a class="ep_document_link" href="/10845/1/pharmaceuticals-17-00236.pdf"><img class="ep_doc_icon" alt="[img]" src="/10845/1.hassmallThumbnailVersion/pharmaceuticals-17-00236.pdf" border="0"/></a>

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Isoflavones Effects on Vascular and Endothelial Outcomes: How Is the Gut Microbiota Involved?

Isoflavones are a group of (poly)phenols, also defined as phytoestrogens, with chemical structures comparable with estrogen, that exert weak estrogenic effects. These phytochemical compounds have been targeted for their proven antioxidant and protective effects. Recognizing the increasing prevalence of cardiovascular diseases (CVD), there is a growing interest in understanding the potential cardiovascular benefits associated with these phytochemical compounds. Gut microbiota may play a key role in mediating the effects of isoflavones on vascular and endothelial functions, as it is directly implicated in isoflavones metabolism. The findings from randomized clinical trials indicate that isoflavone supplementation may exert putative effects on vascular biomarkers among healthy individuals, but not among patients affected by cardiometabolic disorders. These results might be explained by the enzymatic transformation to which isoflavones are subjected by the gut microbiota, suggesting that a diverse composition of the microbiota may determine the diverse bioavailability of these compounds. Specifically, the conversion of isoflavones in equol—a microbiota-derived metabolite—seems to differ between individuals. Further studies are needed to clarify the intricate molecular mechanisms behind these contrasting results.

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Samuele Laudani mail , Justyna Godos mail , Giovanni Luca Romano mail , Lucia Gozzo mail , Federica Martina Di Domenico mail , Irma Dominguez Azpíroz mail irma.dominguez@unini.edu.mx, Raquel Martínez Díaz mail raquel.martinez@uneatlantico.es, Francesca Giampieri mail francesca.giampieri@uneatlantico.es, José L. Quiles mail jose.quiles@uneatlantico.es, Maurizio Battino mail maurizio.battino@uneatlantico.es, Filippo Drago mail , Fabio Galvano mail , Giuseppe Grosso mail ,

Laudani

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Could Celiac Disease and Overweight/Obesity Coexist in School-Aged Children and Adolescents? A Systematic Review

Background: Celiac disease (CD) is a multifactorial, immune-mediated enteropathic disorder that may occur at any age with heterogeneous clinical presentation. In the last years, unusual manifestations have become very frequent, and currently, it is not so uncommon to diagnose CD in subjects with overweight or obesity, especially in adults; however, little is known in the pediatric population. This systematic review aims to evaluate the literature regarding the association between CD and overweight/obesity in school-age children. Methods: The Preferred Reporting Items for Systematic Reviews and Meta-Analyses guidelines were followed. An electronic database search of articles published in the last 20 years in English was carried out in Web of Sciences, PubMed, and Medline. The quality of the included studies was assessed by using the STrengthening the Reporting of OBservational studies in Epidemiology statement. Results: Of the 1396 articles identified, 9 articles, investigating overweight/obesity in children/adolescents affected by CD or screening CD in children/adolescents with overweight/obesity, met the inclusion criteria. Overall, the results showed that the prevalence of overweight or obesity in school-age children (6–17 years) affected by CD ranged between 3.5% and 20%, highlighting that the coexistence of CD with overweight/obesity in children is not uncommon as previously thought. Conclusion: Although CD has been historically correlated with being underweight due to malabsorption, it should be evaluated also in children with overweight and obesity, especially those who have a familiar predisposition to other autoimmune diseases and/or manifest unusual symptoms of CD.

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Rachele De Giuseppe mail , Francesca Bergomas mail , Federica Loperfido mail , Francesca Giampieri mail francesca.giampieri@uneatlantico.es, Giorgia Preatoni mail , Valeria Calcaterra mail , Hellas Cena mail ,

De Giuseppe

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Effects of enzymatic treatment on the in vitro digestion and fermentation patterns of mulberry fruit juice: A focus on carbohydrates

The aim of this study was to investigate the effects of enzymatic treatments (pectinase, pectin lyase, and cellulase) on the in vitro digestion and fermentation characteristics of whole mulberry fruit juice. The analysis focused on changes in carbohydrate properties within the black mulberry fruit matrix during simulated digestion and fermentation. Human fecal microbiota were collected and introduced to the fruit matrix to monitor the fate of both soluble and insoluble polysaccharides during fermentation. The results revealed that enzymatic treatments enhanced the solubilization of carbohydrates from mulberry fruits, with pectinase showing the most significant effect. Throughout the process of in vitro digestion, there was a gradual increase in the percentage of solubilized carbohydrates from the mulberry juice substrate. The digested suspensions underwent dialysis to remove degradation fragments, and a lower quantity of carbohydrate in the enzyme-treated groups compared to the control. Polysaccharide populations with varying molecular weights (Mw) were obtained from the soluble fractions of mulberry residues for subsequent fermentation. An increase in Mw of soluble polysaccharides was detected by HPSEC during fermentation in certain cases. The gut microbiota demonstrated the ability to convert specific insoluble fractions into soluble components, which were subsequently subjected to microbial utilization. Enzymatic treatments during mulberry juice preparation can potentially positively impact health by influencing gut microbiota and short-chain fatty acid (SCFA) modulations. Enzymes could serve as valuable tools for producing functional fruit and vegetable juices, with the need to specify processing conditions for specific raw materials remaining a subject of further investigation.

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Peihuan Luo mail , Jian Ai mail , Yuxin Wang mail , Songen Wang mail , Henk A. Schols mail , Hauke Smidt mail , Maurizio Battino mail maurizio.battino@uneatlantico.es, Weibin Bai mail , Lingmin Tian mail ,

Luo