Contabilidad y Auditoría

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Control interno y la valoración de los activos fijos del año 2015 en el consorcio Sanguil y Leica Byron
(2016-11) Saquinga Chicaiza, Ligia Elizabeth; DT - Moscoso Córdova, Jeanette Lorena
This research work aims to respond to the problem identified in the Sanguil and Leica Consortium by not having adequate control for the valuation of fixed assets, causing your information is not reliable. By designing a system of internal control it has been established functions, specific policies and procedures for preserving them, together with the personnel involved in the area of fixed assets, providing adequate treatment, so that in this way is not seen affected at the time of depreciations and downs, allowing maximum use of resources and obtaining results favorable to the Consortium. During the development of the research has found some problems in the area of fixed assets, for which it has been based on the Comprehensive Framework COSO where control activities are established from the time of acquisition to low, it is designed also necessary formats for better treatment in accounting operations and livelihoods for them, thus avoiding possible risks, because flaws in coding, location, custody, records, among others, was detected causing obtaining misinformation on resources with which it has, through this project more control and proper recognition for fixed assets will be provided.