Evaluación a los procesos de control interno de los activos fijos, en el Gobierno Autónomo Descentralizado Municipal del cantón Chambo, provincia de Chimborazo, en el período 2016

Abstract

The present graduation Work is an Evaluation to the Processes of Internal Control of Fixed Assets, in the Decentralized Municipal Autonomous Government of Chambo Canton, Province of Chimborazo, in the period 2016, to measure the effectiveness and efficiency in relation to the fulfillment of the objectives. For its development a permanent and current archive was established, in which data collection techniques and instruments were used, such as: Direct observation, an interview with the mayor and surveys applied to the personnel involved. Internal Control questionnaires were developed based on COSO I, stating the level of confidence and risk that determined the most significant findings such as: lack of personnel, insurance policies, codification of assets and public deeds that support ownership. A report of communication of results was issued to the administration of the institution in which the deficiencies were made known, it also contemplates its due conclusions and recommendations. It is recommended to comply the policies, regulations and legal provisions in force, which allow to determine reasonable information for an appropriate control of the processes applied to the fixed assets in order to reach an optimal performance that leads to an appropriate decision making.