Please use this identifier to cite or link to this item: http://dspace.ups.edu.ec/handle/123456789/6593
Title: Diseño de una metodología para la aplicación de una auditoría tributaria en el fondo complementario previsional cerrado de cesantía del personal administrativo y embarcado de Flopec.
Authors: Jiménez Jiménez, Emilia Magdalena
Quinapallo Morales, Verónica Paulina
Advisor: Zapata Lara, Jorge Eduardo
Keywords: AUDITORÍA TRIBUTARIA
FONDO DE CESANTÍA
ADMINISTRACIÓN DE PERSONAL
Issue Date: Jul-2013
Abstract: Este trabajo se aplicó en el Fondo Complementario Previsional Cerrado de Cesantía del Personal Administrativo y Embarcado de FLOPEC., que tiene personería jurídica de derecho privado sin fines de lucro, regulado por la Superintendencia de Bancos y Seguros, con la finalidad social, independencia económica y administrativa, y con patrimonio propio, autónomo e independiente de la empresa Flota Petrolera Ecuatoriana, FLOPEC. Fue creado para brindar a sus partícipes un beneficio complementario de Cesantía una vez que se separan de la empresa, que consiste en la entrega de una cantidad de dinero acumulada en su cuenta individual, producto de un capital inicial, aportaciones individuales y patronales, y, los intereses provenientes de la inversión de estos fondos; y El Fondo Complementario Previsional Cerrado de Cesantía del Personal Administrativo y Embarcado de FLOPEC.,
Description: This work was applied to the Supplemental Pension Fund Closed Administrative Staff Severance and Shipped From FLOPEC., Which has legal private non-profit, regulated by the Superintendence of Banking and Insurance, social order, economic independence and administrative, and with its own assets, autonomous and independent company Ecuadorian Oil Fleet, FLOPEC. It was created to offer its participants a fringe benefit Severance once separated from the company, which involves the delivery of an amount of money accumulated in their individual accounts, the product of initial capital, individual and employer contributions, and interest from the investment of these funds, and Supplemental Pension Fund Closed Administrative Staff Severance and Shipped From FLOPEC., This Tax Audit is performed in order to improve the activities in the financialaccounting and route them successfully to the purpose of the entity and to the correct application of the legal tax. Since currently presents various obstacles and problems that impede the normal and efficient operations.
URI: http://dspace.ups.edu.ec/handle/123456789/6593
Appears in Collections:Contabilidad y Auditoria GIRON- Tesis de Pregrado

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