Licenciado Auditoria

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Browsing Licenciado Auditoria by Subject "administración del uso de bienes"
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    EVALUACIÓN DEL SISTEMA DE CONTROL INTERNO DE LOS ACTIVOS FIJOS DEL HOSPITAL DR VERDI CEVALLOS BALDA DE PORTOVIEJO Y SU TRANSPARENCIA EN LA ADMINISTRACIÓN DEL USO DE LOS BIENES DE LARGA DURACIÓN EN EL PERIODO 2016 Y 2017
    (Universidad Técnica de Manabí, 2020) MOREIRA CASTRO, KATHERINE ELIZABETH ; VERA VÉLEZ, MARIA JOSÉ ; GARCÍA PÁRRAGA, SALOMÉ
    The present research work is based on the Evaluation of the Internal Control System of Fixed Assets of the Dr. Verdi Cevallos Balda Hospital in Portoviejo and its Transparency in the administration of the use of long-term assets in the period 2016 and 2017, they were able to review the primary and secondary sources of information with the intention of valuing the internal processes related to fixed assets and leading to the improvement of safeguarding assets, in order to comply with the approach, interviews and surveys were carried out on the personnel involved and everything related to the acquisition process, Registration and derecognition of fixed assets, with the information collected, the evaluation of the internal control system was carried out, which demonstrates the relationship between the variables studied. Demonstrating that in the years 2016 and 2017 the hospital carried out all the processes that the law empowers it to maintain and acquire and deregister those goods that due to obsolescence or useful life time had to be removed, consequently the administration's transparency for the use of the goods was framed in the current regulations. It should be noted that one of the main objectives of internal control of fixed assets of the Dr. Verdi Cevallos Balda Hospital in Portoviejo is to safeguard and guard long-term assets that provide the trustworthiness and integrity of the administration; providing the administration with sufficient inputs to make correct and timely decisions for the nursing home, ensuring efficiency, effectiveness, safety, order in all records of fixed assets