Elaboración de un manual de control interno para el manejo de activos fijos de la empresa JY&H Ecuador S A
Fecha
2021
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Universidad de Guayaquil
Resumen
La investigación parte de las debilidades de control presentadas en la gestión de activos fijos de la compañía JV&H ECUADOR SA, como: no existen responsables sobre los activos fijos, no se han realizado capacitaciones sobre gestión de activos fijos, el control aplicado es básico y establecido de forma verbal, no se realizan observaciones físicas de activos fijos, falta de políticas internas y carencia de manuales de control interno. Debilidades que fueron detectadas mediante el uso de un plan metodológico, aplicando un diseño de campo donde ocurrieron los hechos, y apoyándonos en la investigación descriptiva de las situaciones que afectan a los activos. En base a los hallazgos detectados se propuso criterios para un apropiado control interno en la gestión de activos fijos los cuales se documentaron en un manual basado en los componentes de COSO. Finalmente, se recomendó una evaluación periódica de los riesgos y de la efectividad de los controles aplicado.
The investigation starts from the control weaknesses presented in the management of fixed assets of the company JV&H ECUADOR SA, such as: there are no persons responsible for the fixed assets, no training has been carried out on the management of fixed assets, the control applied is basic and established verbally, no physical observations of fixed assets are made, lack of internal policies and lack of internal control manuals. Weaknesses that were detected through the use of a methodological plan, applying a field design where the events occurred, in turn, it was supported by descriptive research of the situations that affect assets. Based on the findings detected, criteria were proposed for an appropriate internal control in the management of fixed assets, which were documented in a manual based on COSO components. Finally, a periodic of the risks and the effectiveness of the controls applied was recommended.
The investigation starts from the control weaknesses presented in the management of fixed assets of the company JV&H ECUADOR SA, such as: there are no persons responsible for the fixed assets, no training has been carried out on the management of fixed assets, the control applied is basic and established verbally, no physical observations of fixed assets are made, lack of internal policies and lack of internal control manuals. Weaknesses that were detected through the use of a methodological plan, applying a field design where the events occurred, in turn, it was supported by descriptive research of the situations that affect assets. Based on the findings detected, criteria were proposed for an appropriate internal control in the management of fixed assets, which were documented in a manual based on COSO components. Finally, a periodic of the risks and the effectiveness of the controls applied was recommended.
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Palabras clave
CONTROL, MANUAL, ACTIVOS FIJOS, GESTIÓN
Citación
APA