Examen especial a la administración, control y custodio de los bienes de larga duración del Gobierno Autónomo Descentralizado Municipal del cantón Sucúa, provincia de Morona Santiago del período comprendido entre 01 de julio al 31 de diciembre del 2014

Abstract

The purpose of the present research work is to apply a “Special Examination for Administration, Control and Protection of the Long Lasting Goods at Gobierno Autómo Descentralizado Municipal of Sucúa County, Morona Santiago Province, in order to promote and strengthen policies and improve management processes to control and protect public property to get a better institucional development in Accounting Administrative areas that affect the use of public resources. As well as compliance and legal application according to current applicable standards issued by different bodies for the management and control of fixed assets of long lasting. For its development was necessary to apply techniques, audit phases based on observatión, interviews, questionnaires of internal control that were useful to identify some findings. It concludes that exist certain deficiencies in the management of Long Lasting Goods, due to the disregard of the administratores of the institution for the Management and Administration of goods to public sector, whose laws are determined by Organic Law of the Comptroller General of the State (OLCGS) and General Substitutive Regulation. At the same time, their disregard has caused the goods become unsafe and at risk of damage that is why it recommends periodic compliance assessments in regard to articles 3, 4 and 10 of goods to public sector, besides 416,417, 418 of (OLCGS) and Internal Control Standard 406-05 to take corrective actions on time and achieve 100% of efficiency and effectiveness.