Examen especial a la cuenta propiedad planta y equipo para el GAD del cantón Morona en el periodo 1 de enero al 31 de diciembre del 2014

Abstract

The present graduate research proposes a Special Test to the Account Owned Plant and Equipment to the GAD (Decentralized Autonomous Government) of the Canton of Morona Santiago in the period of January 1st to December 31st 2014, taking into account that vales are: $6’433.673,29 dollars; it will evaluate the Internal Control System, studies, analysis and review of the use and operation of the Fixed Assets based on the standards, police, procedures and remaining legal dispositions. In the Chapter II, It takes place each of the concepts since the Special Test, their phases and the most aspects that will allow building the Proposal Framework, of the present research work, in the Methodological Framework it was defined that will realize a descriptive research, with the supporting to the deductive and inductive method. In the Proposal Framework it was performed each phase of the Special Test, it was determined the processes based on the long-lived assets, obtaining a confidence level of 93%, and a risk of 7%. In procurement it is not met with a complete file of the process. The depreciation is made giving a value of $ 44.865,80 dollars, since the GAD (Decentralized Autonomous Government) does not count with depreciations, thus deviating from the standard. The GAD (Decentralized Autonomous Government) of the Canton Morona does count with an informatics system, causing problems in the control and registration of properties, the acquisition and elaboration of an automatized program will make the control of the long-lived assets, be efficient and effective.