Auditoría operacional a los procesos de chatarrización de los bienes de larga duración en el Gobierno Autónomo Descentralizado de la provincia de Chimborazo, del 01 de enero al 31 de diciembre del 2013

Abstract

This audit work was performed in the Decentralized Autonomous Government of the Chimborazo Province, specifically in the Unit of Fixed Assets, whose activity focuses on the management, control and custody of all long-term assets of this entity, which has to do with activities and procedures related to management, custody, registration, exit and expiration of assets. The Unit of Fixed Assets is one of the departments immersed within the Financial Coordination; the research work related to the processes of scrapping long-term goods was performed by considering the need to analyze several parameters that are embedded within the exit and expiration of the goods and the impact on them during the implementation period. In order to study the Unit, it was necessary to develop an Operational Audit, which is based on the analysis, internal control evaluation and understanding of the operations in the scrapping processes, verifying the implementation of provisions and the operational legal regulations of the institution, the efficiency, effectiveness and economy in meeting the objectives of this entity. In relation to the implementation of the operational audit, the general information of the institution was analyzed with the purpose of having data, which allowed the implementation of programs, techniques and audit procedures, with the aim of examining, checking and evaluating their results, which are revealed in the presentation of the audit final report.