Análisis del control interno de activos fijos y existencias en la coordinación del MIPRO Guayaquil
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2018
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Universidad de Guayaquil
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La presente investigación titulada análisis del control interno de activos fijos y existencias en la Coordinación del MIPRO-Guayaquil se enfoca en la revisión de documentos contables, informes de gestores y apoyo de personal que labora en la Coordinación Zonal 5, que facilitaron la compresión de la gestión de estos activos. El objetivo diseñar procedimientos de control interno de bienes de larga duración para el mejoramiento de la información financiera de la Institución. La investigación fue cualitativa, documental y de campo, se emplearon métodos como la observación y la entrevista para recopilar datos que permitan conocer de cerca la gestión de estos activos. Se concluye que el proceso de inventario físico no sigue ningún método, son realizadas de forma empírica y sin control; evaluada la información contable se pudo determinar que la depredación de los activos fijos no se la ha estado realizando de acuerdo a la norma contable establecida. Los bienes y existencias están sobrevalorados en libros, los saldos son irreales y el proceso de control interno es inexistente, falta registro de ingresos, algunos bienes están en departamentos distintos a los que los solicitaron inicialmente, algunos están en desuso o deteriorado, los custodios desconocen la ubicación exacta de los bienes, no se han realizado reclasificación de bienes y no se dispone de registros o formularios que formalicen las operaciones que involucren activos fijos. Ante esta realidad se propone un manual de procedimiento interno para regular la gestión de estos activos.
The present investigation titled analysis of the internal control of fixed assets and stocks in the coordination of the MIPRO-Guayaquil focuses on the review of accounting documents, reports of managers and support of personnel that works in the Zonal Coordination 5, which facilitated the compression of the management of these assets. The objective is to design internal control procedures for long-term assets for the improvement of the Institution's financial information. The research was qualitative, documentary and field, methods such as observation and interview were used to gather data that allow to know closely the management of these assets. It is concluded that the physical inventory process does not follow any method, they are performed empirically and without control; Once the accounting information was evaluated, it could be determined that the depredation of the fixed assets has not been carried out according to the established accounting standard. The goods and stocks are overvalued in books, the balances are unreal and the process of internal control is non-existent, there is no record of income, some goods are in departments different from those that initially requested them, some are in disuse or deteriorated, the custodians are unaware the exact location of the assets, there have been no reclassification of assets and no records or forms are available to formalize operations involving fixed assets. Faced with this reality, an internal procedure manual is proposed to regulate the management of these assets
The present investigation titled analysis of the internal control of fixed assets and stocks in the coordination of the MIPRO-Guayaquil focuses on the review of accounting documents, reports of managers and support of personnel that works in the Zonal Coordination 5, which facilitated the compression of the management of these assets. The objective is to design internal control procedures for long-term assets for the improvement of the Institution's financial information. The research was qualitative, documentary and field, methods such as observation and interview were used to gather data that allow to know closely the management of these assets. It is concluded that the physical inventory process does not follow any method, they are performed empirically and without control; Once the accounting information was evaluated, it could be determined that the depredation of the fixed assets has not been carried out according to the established accounting standard. The goods and stocks are overvalued in books, the balances are unreal and the process of internal control is non-existent, there is no record of income, some goods are in departments different from those that initially requested them, some are in disuse or deteriorated, the custodians are unaware the exact location of the assets, there have been no reclassification of assets and no records or forms are available to formalize operations involving fixed assets. Faced with this reality, an internal procedure manual is proposed to regulate the management of these assets
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COORDINACION ZONAL 5, MANUAL DE PROCEDIMIENTO DE ACTIVOS DE LARGA DURACION