Necesidad del control interno en las actividades académicas de las universidades ecuatorianas

Autor: Elizabeth Jacqueline Govea-Robinzón
Jazyk: English<br />Spanish; Castilian<br />Portuguese
Rok vydání: 2018
Předmět:
Zdroj: Anuario Facultad de Ciencias Económicas y Empresariales, Vol 9, Iss 0, Pp 174-188 (2018)
Druh dokumentu: article
ISSN: 2218-3639
Popis: Enterprises have been forced to produce more competitive goods and services due to the globalization of the economy. Under this situation, the internal control allows them to control and made efficient their operational activities. The university management is not immune to this requirement, which establishes that the internal control must be designed to guarantee the education’s quality; however, the Ecuadorian universities do not have norms and procedures to apply in those cases, so that the objective of this investigation is to formulate those regulations to optimize the academic activities in order to improve their services. For this reason, a diagnosis of internal control in academic directions of Technical University of Esmeraldas “Luis Vargas Torres” has been made and the results showed that inside the institution academic activities are realized without following norms.
Databáze: Directory of Open Access Journals