Evaluación a los procesos de control interno de los activos fijos de la Unidad de Atención Ambulatoria Macas del cantón Morona, provincia de Morona Santiago, del periodo comprendido entre el 01 de enero al 31 de diciembre de 2015

Abstract

The purpose of the present research is to assess the internal control process about fixed assets at “Unidad de Atención Ambulatoria Macas” during the period January 1 to December 31 of 2015. The current work has allowed to assess the internal control system based on the Contemporary Approach COSO, through the application of the methodology provided by the investigation, audit, internal control questionnaires, and interviews which were used to measure the degree of compliance of lows and relations that belong to the sector public; besides the use of instruments that helped to determine the efficiency, effectiveness and ethics in processes, establishing the responsibility of each staff member and the demand for managers in the development of their tasks assigned with the aim to achieve the institutional goals that are immersed in the mission and vision. It concludes with the issuance of the audit report directed to the highest authority. The report includes the findings detected and supported by a qualified opinion without legal deviations by establishing appropriate recommendations to be considered.