Evaluación al control interno de los bienes de larga duración de propiedad, planta y equipo del distrito de educación 06d01 Chambo-Riobamba, provincia de Chimborazo, periodo 2018.

Abstract

The evaluation to the internal control of the long-lived assets of property, plant and equipment of Distrito de Educación 06D01 Chambo- Riobamba in Chimborazo province during the period 2018, has been developed with the objective of determining the status of fixed assets owned by the institution to maintain efficient control over resources. The information used to diagnose the condition of the assets was obtained through the use of the quantitative-qualitative method, for which it was necessary to conduct surveys of the Distrito employees and, with respect to the use of control and maintenance, a survey was applied to the director of the entity. The results of the evaluation showed the need to clean up inventories to avoid inconsistencies in accounting records and to maintain reliable information; On the other hand, a periodic review of the disposal process of obsolete assets is required to maintain efficient operations and maximum utilization of resources of the Distrito. The evaluation process has led to the conclusion that the processes for the disposal of obsolete assets are detracting from the institution's operations, which is why they generate expenses that can be avoided by complying with the necessary procedures. Therefore, it is recommended to implement the suggestions made in the final report to achieve efficient and timely controls over long-lived assets of property, plant and equipment.