Examen especial a los bienes de larga duración de propiedad, planta y equipo, de la Dirección Administrativa de la Escuela Superior Politécnica de Chimborazo, provincia de Chimborazo, periodo 2018

Abstract

The special examination of long-term assets, property, infrastructure and equipment to the Administrative Department at Escuela Superior Politécnica de Chimborazo, was carried out with the aim to determine the level of operability of the processes implemented in relation to the control of institutional assets. In addition, different techniques were applied such as the physical verification of assets, the confirmation of accounting information and the compliance of the required regulations, obtaining information about some specific procedures that do not comply with the rules established by control bodies about assests that constitute property of the nation. It was determined that some of the long-term assets, infrastructure and equipment have not been cancelled and due to the problem mentioned above, some internal processes are not working properly. In adittion, it is shown that the lack of documents to support the registration of assests into the accounting records, makes it difficult to establish the exact amount of assets legally registered in the system. For this reason, it has been concluded that the internal regulation must be carefully analyzed to be modified in order to guarantee the appropriate control, use and treatment of the account. Therefore, it is recommended to train the staff about the application of the regulation, through periodical evaluations to the registration system of long term assets