Examen especial financiero al proceso de adquisición y control de los bienes de uso y consumo para inversión en la empresa Emserving-ep de la ciudad de Portoviejo en el año 2019.

Abstract

This degree work shows the execution of a special financial examination to the process of acquisition and control of use and consumption goods for investment in the company Emserving-EP of the city of Portoviejo in 2019. The purpose of which was: Determine compliance with the legal provisions, regulations and other applicable regulations that regulate the process of acquisition and control of use and consumption goods for investment. Verify the ownership, legality and veracity of the documentation that supports the process of acquisition and control of the goods for use and consumption for investment. Inventories will be recognized as such by the General Catalog of Accounts of the Non-Financial Public Sector issued by the Ministry of Finance. The acquisitions and decreases of stocks are carried out according to institutional needs, where the following was observed: that the records are controlled through the permanent inventory control method, with the issuance and legalization of the warehouse entry and exit document; which were sent to accounting for their valuation, updating and respective reconciliation. At the same time, the custodian of the stocks keeps a control sheet called Kardex, which includes the identification and description of the supplies, date, quantity, name of the end user and signature. Within the special examination, it was evaluated whether the internal control applied by the entity in the purchasing, reception, storage, distribution, processing and dispatch processes directly involved with inventory management is efficient and were carried out in accordance with the legal provisions issued for The effect. For the special examination carried out in the company Emserving E.P of the Portoviejo canton, compliance with the legal framework was observed and if within the stocks elements were created, managed and maintained, such as: internal regulations that safeguard assets; auxiliary records where your income, expenses, and balances are identified.