Diseño de un manual de control interno para los bienes de larga duración de las escuelas del circuito del Colegio Nacional Velasco Ibarra, cantón Guamote provincia de Chimborazo

Abstract

An Internal Control manual has been developed for the Long-lasting Goods of the Schools of the “Velasco Ibarra” National School circuit from the Matrix parish, Guamote Canton, Province of Chimborazo in order to improve the administration of the institution's goods, which the processes currently applied were evaluated based on legal regulations. The research proposed was carried out through quali-quantitative paradigm, with the analysis it is known the level of participation of the actors in the Internal Control of the Long-lasting Goods. For the research development was used the direct observation, surveys, interviews. The inductive method to measure the level of application of procedures, policies, existing control standards, and the deductive method to describe all the structure of the internal control manual for its future implementations. It is concluded that the lack of the internal control procedures limit the efficient administration by the Collecting Unit, Which is a responsible unit to Control the Long-lasting Goods in the Institution. It is recommended to put into practice the proposal made, in order to achieve an efficient administration of the Long-lasting Goods from “Velasco Ibarra” School and improve the processes of the internal control. The philosophical phrase based in this research is “The Control of Long-lasting Goods and the efficient administration contribute to obtain real information, reliable, timely in order to take decisions”