Auditoría operacional a los inventarios de bienes de larga duración de la Dirección Provincial del Ministerio de Transporte y Obras Públicas de Chimborazo, período 2012

Abstract

Through the present researching paper it has been carried out an Operational Audit to long-life goods belonging to Dirección Provincial del Ministerio de Transporte y Obras Públicas de Chimborazo, in order to measure and evaluate efficiency and effectiveness in the usage and handling of googs of the institution, detailing internal processes. The research consists of four chapters: 1. Problem research: It consists of the research topic, problem statement and problem formulation, problem definition, justification and objectives, on which the work is directed. 2. Theoretical – Conceptual Framework: It details background, fundamental concepts of operational audit, objectives, phases, besides the internal control. 3. Methodological Framework: It points out, mode, type, methods, techniques and research tools necessary to develop the investigative work. 4. Practical Framework: It displays the process development of the operational audit to long-life inventories of the Direccion Provincial del Ministerio de Transporte y Obras Publicas de Chimborazo. Finally, the report is defined where there are conclusions and recommendations of the obtained results of the audit review to help the improvement of the internal control of the MTOP.