Auditoría financiera de cuentas por cobrar y su impacto en la liquidez del Plan Priza de CNEL EP-unidad de negocio Manabí.

Abstract

Accounts receivable represent a highly important aspect of a company's financial management. The objective of this thesis is to develop a financial audit and a descriptive analysis of the OC-DE-CAF-030-2017 process from the PRIZA Plan of CNEL EP - Unidad de Negocio Manabí. For this purpose, the methodology used was descriptive, with a qualitative approach. Among the main results, it was identified that non-compliance with contract OC-DE-CAF-030-2017 had a significant impact on the liquidity of the PRIZA Plan, specifically affecting the execution of the electrical project assigned to this contract. Failures were identified in the pre-contractual process, such as insufficient evaluation of guarantees and contractual clauses, as well as in the verification of bidders' documentation and supervision during the execution of the contract, which increased the risks of noncompliance. The proposed solution is based on implementing a more rigorous precontractual and contractual control system, which includes specific evaluation criteria, realtime monitoring technological tools, and continuous improvement protocols. This system aims to reduce risks associated with non-compliance, protect financial resources, and ensure the feasibility of future projects. It is concluded that strengthening contracting processes and contractual supervision, along with adopting the proposed strategies, is essential to mitigate financial and operational risks in public management. This will optimize resource administration and ensure the sustainability of key initiatives such as the PRIZA Plan.