Tesis
Examen Especial a la cuenta de activos fijos del Colegio Técnico Agropecuario San Juan de la provincia de Chimborazo del período del 1 de enero al 31 de diciembre del 2010 y propuesta de procedimientos para el manejo y control de los mismos
Autor
Guerra Silva, María José
Yuquilema Huebla, Violeta Guadalupe
Resumen
A special review of the fixed assets account and a proposal for a management and
control procedures manual of the San Juan Agricultural Technical School of
Chimborazo province was created for the period January 1 to December 31,
2010. The Special Review allows verification, research and evaluatation of limited
aspects relating to financial management, administrative, operational and
environmental activities.
The Special Examination was created by an internal control questionnaire,
elaborated by different auditing procedures paperwork, to determine findings,
propose conclusions, and create recommendations for improvement.
The Special Review report indicated several deficiencies and proposed their
respective remedies: the lack of asset administrative regulations, and therefore it
is recommended to design a procedures manual for management and control of
fixed assets; the lack of asset classification, which should be classified according
to similar characteristics; unapprised assets, which should be given actual value
by status analysis; the absence of physical inventory, it is suggested that
accounting take place at least once a year and through written records; and
facilities are lacking actual security for safeguarding assets, it is recommended
increasing the physical size of the warehouse and designating the assets for
safekeeping.
It is recommended that the governing body of the institution should apply the
findings created by the study for the control of the fixed assets in question in order
to reduce asset risk and maximize its use for institutional purposes. In addition, the
management and control procedures manual should be updated to reflect changes
to applied regulations in the administration of public goods.