Contabilidad y Auditoria

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Subject: search.filters.subject.INSTITUTO TECNOLÓGICO SUPERIOR

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    El control interno y la administración de los activos fijos del Instituto Tecnológico Superior Manuel Lezaeta Acharan de la ciudad de Ambato
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-10) Galarza Arismendi, María Paula; DT - Jara Vásquez, Ernesto Alfredo
    The purpose of this case study is to demonstrate that the inadequate internal control system of the Instituto Tecnológico Superior Manuel Lazaeta Acharan impinges on its adequate administration when: not performing orderly processes as periodic or low physical assets, absence of an internal control manual and when not defining responsibility of the fixed assets, so that without having a correct system of fixed assets control ,these are neglected both physically and accounting generating inefficient financial and administrative decision making for the reality of the company. For this, a documental, descriptive and explanatory bibliographical research supported by a field research, in order to collect truthful information to solve the problem. The result was demonstrated through the application of the survey that the hypothesis is statistically significant (X² => 3.84) and that it is necessary for the Institute to have an efficient system of internal control of the fixed assets for its adequate administration. As a conclusion, an efficient system of internal control of the fixed assets avoids the misuse of the own resources and allows the suitable decision making on the part of the institution.