Análisis de los procesos contables y su incidencia en los estados financieros del GAD parroquial de General Proaño, durante el período 2021-2022.

Abstract

The present study aims to analyze the accounting processes and their impact on the financial statements of the GAD of the General Proaño Parish during the period 2021-2022. The methodology used was based on a non-experimental, descriptive, explanatory, bibliographic, and field design instrumented through an interview with individuals from the entity. The results showed the absence of an accounting processes manual, the delivery of financial statements in the GAD is affected by workload in the accounting department, causing delays in the submission of documentation to regulatory entities, there are no financial indicators to monitor the performance of the accounting area, and a shortage of internal auditing was found in the entity, which represents a risk to transparency and the correct administration of public resources. In conclusion, it was determined that the guidelines for procedures and the application of public policies for efficient accounting management in the General Proaño Parish General Administration of Administrative and Commercial Affairs (GAD) focused on improving accounting management aimed at strengthening the efficiency, compliance, and transparency of public policies through the organizational structure. These guidelines also focused on the level of impact of accounting processes on the financial statements of the General Proaño Parish General Administration of Administrative and Commercial Affairs (GAD), which have a significant impact on quality, transparency, and timeliness. The weaknesses found directly affect the preparation and presentation of financial reports; therefore, the established proposal involved improving management.