Examen especial a los activos fijos del Gobierno Autónomo Descentralizado Parroquial Rural de San Antonio de Pasa, del cantón Ambato, provincia de Tungurahua, periodo 2016

Abstract

This research project Special Exam of Fixed Assets of Parochial Decentralized Autonomous Government of San Antonio de Pasa, Ambato canton, Province of Tungurahua, during 2016, aims at contributing to the optimal management of long-term fixed assets. The investigation began with the application of the internal control questionnaire, through COSO I, during the course of the execution, interviews were applied to the president of the Parochial Decentralized Autonomous Government, including all the personnel of the institution, elaboration of working papers with the different auditing procedures to be executed, in order to emit comments, conclusion and suggestions of improvement that contribute to the optimal management of goods. Which allowed identifying the following finding: incorrect depreciation values, absence of inspection and delivery reception, lack of controls for con-compliance of policy and activity in the institution, mishandling and information file. It is recommended the correct application of the suggestions outlined in the final auditing report in order to make timely and efficient decisions for the development of the financial administrative, management, fulfillment, registration and control of the assets of entity.