Evaluación del control interno de la unidad de transporte, de la Dirección Provincial Agropecuaria de Bolívar (MAGAP), período 2015

Abstract

The present investigative work, is an evaluation "Evaluation of Internal Control of the Transportation Unit of the Provincial Agricultural Directorate of Bolivar (MAGAP), aims to detect possible deficiencies in its structure will be based on the verification, evaluation and analysis of documents, records and information held by the institution, thus achieving accurate results of the current situation that allow improving the degree of efficiency and effectiveness. The evaluation of internal control is developed through internal control questionnaires applying the COSO I method to publicize the following findings: None of the personnel induction manual, Absence of performance indicators, No training programs, Non-compliance of separation and rotation of functions, Breach of the internal regulations of use of vehicles of the MAGAP and the organic law of the LOCGE, Verbal instructions to the personnel, Inexistence of restricted access to the warehouses, The activities of monitoring on the effectiveness of the internal control are of empirical form. It is recommended to assign vehicles to the servers that meet the requirements that authorize the driving of vehicles, to implement a history for each vehicle, to fill mobilization orders correctly and to train the transport unit manager.