At present, in order for companies to emerge and prosper in their goals and objectives, it is necessary to implement an accounting that allows the control and management of all resources in the most intelligent way and, above all, the techniques used are adapted to the vision and mission of the same, that is how at a global level every day its proper use is encouraged for each process as indicated by the International Accounting Standards. The present investigation is established with the purpose of knowing the causes and consequences generated by the lack of processes based on policies for the correct control of property, plant and equipment, considering the presentation of reasonable balances in the financial statements as an important principle in accounting, because it allows improving decision-making in the management, control and real valuation of the PPyE available. Keywords: Internal Control, Property, Plant And Equipment, Ias 16, Procedures, Policy.En la actualidad para que las empresas puedan surgir y prosperar en sus metas y objetivos, es necesario implementar una contabilidad que permita el control y manejo de todos los recursos de la forma más inteligente y, sobre todo las técnicas usadas se adapten a la visión y misión de las misma, es así como a nivel mundial cada día se fomenta su uso adecuado para cada proceso como lo indican las Normas Internacionales de Contabilidad. La presente investigación se establece con la finalidad de conocer las causas y consecuencias que genera la falta de procesos fundamentado en políticas para el correcto control de la propiedad, planta y equipo, considerando la presentación de saldos razonables en los estados financieros como un principio importante en contabilidad, porque permite mejorar la toma de decisiones en el manejo, control y valoración real de la PPyE a disposición. Palabras clave: Control Interno, Propiedad, Planta y Equipo, Nic 16, Procedimientos, Política. ABSTRACT At present, in order for companies to emerge and prosper in their goals and objectives, it is necessary to implement an accounting that allows the control and management of all resources in the most intelligent way and, above all, the techniques used are adapted to the vision and mission of the same, that is how at a global level every day its proper use is encouraged for each process as indicated by the International Accounting Standards. The present investigation is established with the purpose of knowing the causes and consequences generated by the lack of processes based on policies for the correct control of property, plant and equipment, considering the presentation of reasonable balances in the financial statements as an important principle in accounting, because it allows improving decision-making in the management, control and real valuation of the PPyE available. Keywords: Internal Control, Property, Plant And Equipment, Ias 16, Procedures, Policy. Fecha de recepción: 16 de octubre de 2020; Fecha de aceptación: 14 de diciembre de 2020; Fecha de publicación: 08 de enero de 2021.