Contabilidad y Auditoría

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Control interno de propiedad, planta y equipo y la información financiera de la empresa TEIMSA S.A. de la ciudad de Ambato en el año 2015
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-10) Montenegro Jácome, María José; DT - Arias Pérez, Mauricio Giovanny
This investigation is done by the need to TEIMSA S.A. have to get better the internal control of Property, Plant and Equipment because it influences on Financial Information. TEIMSA S.A. has outdated the information regarding this component since they have never implemented policies and procedures for the proper management and conservation of Property, Plant and Equipment , for this reason has been the need to design a Model of Internal Control according to the business needs .The financial information is analyzed monthly, but do not have the updated value of Property, Plant and Equipment, as mentioned has never been implemented policies covered by the organism, decisions are made based on the experience of the personal and on the other hand , procedures have been based on the instructions of the head of each department. The internal control model set up to Property, Plant and Equipment presented in detail the policies and procedures for the acquisition, sale, low, physical findings, assignment of custodians and coding, and ends with a checklist of a series of questions designed for managers involved in each process.