Implementación de un control interno de activos fijos del Municipio del cantón Sucúa de la provincia de Morona Santiago

Abstract

The research on "Implementation of Internal Control was carried out at the canton Sucúa located in the province of Morona Santiago and developed in order to rationalize resources”. The methodology for the investigation is descriptive and the methods are Inductive - Deductive, Analytic - Synthetic and Historical - Logical. The applied techniques are data survey to project results over the whole population. The parameters of evaluations are models, manuals, references, components, tools, proposals to providing, help and assistance on the inner l control system estimate. The obtained results from de enquiries determine that audits at the organization are partial; there are no regulations to, the control and according to the procedure applications, they are partial, therefore there are lost, damage, missing and damage to fixed assets. It is concluded that applying the control processes, detect problems will be detected y .solving will be arisen. The Municipality of Sucúa should implement the proposal to help its main problem referring to the weak application of procedures of fixed assets control.