Examen especial a la cuenta activos de larga duración del Gobierno Autónomo Descentralizado Provincial de Santo Domingo de los Tsáchilas, período 2013

Abstract

The present research work proposes a special examination to the account of long-duration assets of the Provincial Decentralized Autonomous Government Santo Domingo of the Tsáchilas. Period 2013. Its objective is to verify compliance with established control procedures for optimal management of the long-duration assets, through the implementation of the special examination that facilitates the study, verification and evaluation of specific aspects of a part the relating activities to financial or administrative management of an institution. The special examination was performed through the modality of field research, documentary, inductive deductive method, and conducting interviews, surveys, application of internal control questionnaires, elaboration of working papers with different audit procedures to execute, with the purpose to give comments, propose findings and recommendations for improvement that contribute to the optimal administration of the assets. The report results of the special examination detailed the shortcomings detected and related to the administration, identification, coding and maintenance of the property, whose solution is the compliance with internal and external regulations established for the effect by the institution and organisms of control. The highest authority, directorates and implied headship in fulfilling these attributions should carry out as soon as possible the recommendations issued for administration, registration and optimal control of the assets of the institution.