Internal control in the financial management of autonomous governments decentralized municipalities

Abstract

Currently, municipal GADs constantly face difficulties derived from inadequate financial  and  administrative  management  and  incorrect  management  of internal control. The general objective of this research article is to analyze internal control in the administrative and financial management of municipal Decentralized Autonomous Governments, taking the Paján canton as a reference. In the methodological aspect, the research used a mixed approach, applying quantitative and qualitative data collection instruments, the type of research was non-experimental, descriptive and cross-sectional. The population was made up of all citizens who work in the GAD Paján, the sample was non-probabilistic, intentional, considering a total of 20 employees located in the financial and administrative Directorates and the Mayor of the Paján canton, leaving the sample distributed in 17 officials in public positions and 3 in management positions. The data collection techniques were the survey using a questionnaire and the interview using an interview script. Data treatment was carried out using descriptive statistics for numerical data and simple content analysis for qualitative data, through structuring, categorization and triangulation processes. It is concluded that in the municipal GADs and in particular in the GAD Paján, adequate internal control is not applied that allows the execution of the budget to be correctly evaluated.