Examen especial a los bienes de larga duración en la Dirección Provincial Agropecuaria de Pastaza MAG, período del 01 de enero al 31 de diciembre del 2017

Abstract

This Special Exam for Long-Term Assets in the Provincial Agricultural Directorate of Pastaza MAG, period from January 1 to December 31, 2017, is intended to maintain control of its useful life, physical presence, administration, use and management thereof. For the development of this research work the components to be analyzed were determined, the evaluation was carried out to the internal control system using the COSO I method and interview with the Representative of the Pastaza MAG Directorate, compliance was verified of laws using as a basis the General Substitute Regulation for the management and administration of public sector assets, Generally Accepted Audit Standards and Internal Control Standards to determine possible irregularities. Which has allowed the identification of the following findings: lack of physical verification of long-term assets, the act of long-term assets was not carried out, lack of follow-up in internal control policies regarding the codification of assets. It is recommended to train the staff regarding the coding of the bins, the maximum time and the importance of carrying out the physical verification every year, to verify if the information they have is consistent with reality.