Evaluación del control interno de activos fijos de larga duración de la Dirección Provincial-Napo del Ministerio de Transporte y Obras Públicas ubicado en la ciudad de Tena, periodo 2012

Abstract

This research “Evaluation of Internal Control of Fixed Assets of Long Term of Napo Provincial Directorate of the Ministry of Transport and Public Works located in Tena, during 2012.” aims to improve the reliability of information and protection of goods. The research process involves analyzing the independent and dependent variables; assessment questionnarires, interviews were applied to several employees for tabulating data and emission observations. The lack of adequate control of fixed assets has affected the information provided on them, because this process helps the acquisition, protection, use and maintenance of property as an important part of the institutional heritage. The assessment carried out by the internal control system of the institution has a moderate level of confidence of 58%. Responsibility and supervision of controls must be specify by chiefs, who are responsible for establishing and ensuring compliance processes. This research will provide tools that contribute to the efficient development of operations, safeguarding of financial and non-financial resources and allowing managers to obtain reliable information in order to achieve goals.