Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

DOI: https://doi.org/10.46296/yc.v9i16.0592 The study titled "Internal Control and Its Impact on the Administrative Process in the Autonomous Parish Government of El Anegado" aims to analyze how the implementation of internal control influences the effectiveness and efficiency of administrative management within this entity. To conduct this research, a mixed approach was used, combining bibliographic methods, deductive analysis, and statistical techniques. Data collection was carried out through surveys and interviews directed at employees of the Autonomous Government, as well as the review of relevant sources, including scientific articles and administrative documents. The results revealed that the implementation of internal control is insufficient and presents significant areas for improvement. Deficiencies were identified in the planning, execution, and monitoring of administrative processes, which negatively impact accountability and the supervision of public resources. These deficiencies suggest that, although internal control is present, its application is neither consistent nor uniform, limiting its effectiveness. Consequently, it is concluded that strengthening internal control is crucial for optimizing the administrative process, which could lead to greater efficiency in parish management and continuous improvement in the services offered to the community. This strengthening would help ensure more transparent and accountable management, aligned with institutional objectives and the needs of the citizens served by the entity. Keywords: Administration, control, direction and management.

DOI: https://doi.org/10.46296/yc.v9i16.0593 Administrative management is a fundamental element within the administration, since it allows the systematic grouping of different elements that support business development. However, many institutions do not consider such importance and relegate it to a secondary role, which can subsequently be reflected in the deficiencies in the work performance of human talent. In this way, the general objective of this project was to analyze how administrative management affects the work performance of the workers of the Public Company Joint Transit Authority (ATM) - Centro Guayas. Therefore, the study presents a mixed, qualitative and quantitative approach as it is a descriptive and field research, which uses a non-experimental design, the survey was used as a data collection technique. In this sense, the population that was taken into account was 50 officials who work at the ATM. Among the main results, it was obtained that workers do not have adequate knowledge about administration and planning, adding to this, there is no correct knowledge about the management model that is applied within the institution, since there are various criteria about it, for example It is evident that administrative control is not a very frequent element within the joint public company; however, if applied, it would guarantee its correct functioning in the medium and long term. Due to this, it is recommended to implement a continuous training program for officials where they can be provided with the necessary tools and knowledge to improve their performance and quality of service. Keywords: Administration, development, management, performance, direction.

DOI: https://doi.org/10.46296/yc.v9i16.0591 The way in which Internal Control is applied in financial processes in companies is determined by the needs and internal regulations established by each institution, and it is the responsibility of management or administration to guide those activities that enable their schematization, execution and evaluation; in this sense, the objective of the research is to analyze Internal Control and its impact on the Financial Management of Empresa Industrial Salvador S.A. The study is field, non-experimental, cross-sectional, with a quantitative approach and descriptive and explanatory scope; for this purpose, an evaluation questionnaire is used with questions based on the COSO III Methodology related to compliance with the five essential components for a good Internal Control of the Financial Management of this company; the results show that there are failures in the Control Environment, Risk Assessment, and Supervision and Monitoring components. It is concluded that Internal Control must be reviewed before it becomes obsolete and increases the financial risk in the company, therefore, the most appropriate thing is that such control is constantly evaluated according to the financial needs of the aforementioned organization. Keywords: Internal control, Financial management, Evaluation, Components, Risks.

DOI: https://doi.org/10.46296/yc.v9i16.0586 This research studies the public procurement processes of the Pedro Pablo Gómez Autonomous Decentralized Government from a perspective focused on financial management. The objective is to define how financial management influences public procurement processes and how these interactions affect efficiency and transparency in the administration of resources. The methodology used is qualitative in nature, where an interview was conducted with the president of the GAD Parroquial to obtain detailed information on financial management and control mechanisms, complemented with a literature review of previous studies on financial management and public contracting. The results show that the GAD Parroquial Pedro Pablo Gómez has implemented measures to ensure the correct allocation and use of resources through budget planning in accordance with established agreements. However, weaknesses were identified in the structuring of financial controls, limitations in supervision and dependence on community evaluation. The research concludes that, although significant efforts have been made to comply with current regulations, it is crucial to strengthen control and evaluation mechanisms to improve transparency and efficiency in resource management, and recommendations include the implementation of more structured financial tools and ongoing staff training to mitigate risks and improve the efficiency of resource management. Keywords: Finance, Efficiency, Administration, Planning, Resources.

DOI: https://doi.org/10.46296/yc.v9i16.0589 The present research titled Analysis of the organizational structure by processes in the Cantonal Decentralized Autonomous Government of Rocafuerte shows deficiencies in the organizational structure of the GAD of the Canton of Rocafuerte, because the institution does not adequately contemplate the processes and subprocesses necessary for its operation. efficient of the institution, in addition to the fact that the activities and responsibilities of each department are not aligned with the functions they should fulfill; In this sense, the general objective was established to analyze the organizational structure by processes in the cantonal Decentralized Autonomous Government of Rocafuerte; For this, a methodology with a mixed approach of exploratory scope was used, a form was developed for the collection of information which was validated by the SPSS program with a reliability of the information of 0.949 calculated through Cronbach's alpha. The results show that to a large extent the organizational structure is designed so that workers carry out their activities effectively and efficiently, thus leaving aside any dissatisfaction of citizens regarding the services received. This concludes that the Decentralized Autonomous Government has a strong and solid organizational structure by processes, denoting more strengths than weaknesses. Keywords: Process, efficiency, functions, objectives.

DOI: https://doi.org/10.46296/yc.v9i16.0588 The present investigation entitled analysis of the allocation of financial resources in the decentralized Autonomous Government of the Rocafuerte canton allowed the identification of problems such as: deficiency in planning, monitoring and evaluation of the use of financial resources assigned by the central government, added to the poor training of officials in charge of managing financial allocation; In this context, the research aims to analyze the allocation of financial resources in the decentralized autonomous government of the Rocafuerte canton; The research used a methodology with a mixed approach, its scope was descriptive and exploratory and its cross-sectional non-experimental design. To collect the information, a questionnaire was used for public officials immersed in the GAD Rocafuerte. The reliability of the information was carried out through the calculation of Cronbach's alpha coefficient. The results generally denote the weaknesses in: the evaluation of the use of financial resources, in the monitoring, transparency and fairness of the financial allocation; while the strengths found show that the priority needs are taken into account for the allocation of financial resources added to the correct monitoring, evaluation of the resources and that in addition the adequate distribution of resources is reported in order to comply with the Transparency and free access to public information law. Keywords: budget, needs, objectives, planning, distribution.

DOI: https://doi.org/10.46296/yc.v9i16.0585 The significance of administrative management within educational districts cannot be overstated. This research delves into the impact of quality management practices in Education District 13D03 of Jipijapa Canton, with a specific emphasis on the implementation of administrative management strategies. The primary objective of this study is to ascertain the extent to which administrative management influences the quality of work within the district. To achieve this objective, a combination of inductive and deductive methodologies, supplemented by research techniques such as interviews and surveys of institutional stakeholders, was utilized. These methods were rigorously examined to ensure their reliability and validity. The findings revealed that the quality management system is not comprehensively implemented, as only 64% of respondents indicated familiarity with its principles. Consequently, the research concluded that the impact of administrative management on work quality is not substantial. Keywords: Administrative management, quality of work, educational district, research methodology, empirical findings.

DOI: https://doi.org/10.46296/yc.v9i16.0590 The study analyzes the management of human talent in the company INTERCOMPU S.A. The problem addresses how the absence of clear and effective strategies in human talent management negatively affects employee productivity and satisfaction; taking into account the general objective of analyzing human talent management. The methodology used was a mixed approach where a questionnaire was structured in Google Forms which was validated using the SPSS program, determining Cronbach's alpha at 0.923, denoting the high reliability of the information. The results indicate that 96% of employees perceive personnel selection processes as effective or very effective, and 52% consider that continuous training improves significantly. Regarding the assessment of recognition and rewards, 87% consider it satisfactory or very satisfactory. In conclusion, the management of human talent at INTERCOMPU S.A. significantly impacts the development of productivity, highlighting the need for continuous training strategies and improvement in internal communication. Keywords: productivity, employees, strategic, training.

DOI: https://doi.org/10.46296/yc.v9i16.0576 This study analyzes the different artificial intelligence (AI) systems or strategies that have been applied in auditing. A documentary type of research was conducted, with a qualitative approach and descriptive scope, taking into consideration the PRISMA methodology, designed to help authors in systematic reviews. In the search for information, a total of 46 scientific articles were found, of which only 10 were considered for this study because they were the most relevant and in line with the subject of the study. The results show the advantages of AI such as optimization of repetitive tasks, improved decision making and information security. Although there are present challenges related to the implementation of these technologies, their adoption in auditing will be fundamental for the future of the profession. Keywords: Artificial intelligence (AI), auditing, automation.