Evaluación del control interno de los bienes de larga duración de propiedad, planta y equipo de la Empresa Plasticaucho Industrial S.A. del cantón Ambato, provincia de Tungurahua, periodo 2016

Abstract

The present research work proposes the Internal Control Assessment of Long-Term Property, Plant and Equipment of the Company Plasticaucho Industrial SA, of the Canton Ambato province of Tungurahua, 2016. To determine the guidelines that allow adequate control, the accounting bases for the recognition, measurement, valuation, presentation and disclosure, in accordance with Intenational Financial Reporting Standards. The methods used in the research are: deductive, inductive and analytical allowing to collect and analyze information on management,worker surveys the following deficiencies were collected information; does not have an internal control manual, long-term bins are not delivered by delivery-receipt by the fixed asset manager, not with an update invertory, it is not verified if it meets the objective for which At the end of the Internal Control Evaluation, the final report containing the findings, conclusions and recommendations, was presented. It is recommended: deliver the goods by means of records, carry out samplings to more than the physical intake verify the destination and use, report the mobilization, to elaborate an internal control manual, to update the bar codes in all the goods to determine the value in use and the deterioration.