Control interno a los bienes de larga duración vehículos pertenecientes al parque automotor de la demarcación hidrográfica de Manabí (senagua) y su impacto en la gestión administrativa durante el período del 01 de enero al 31 de diciembre del 2018.

Abstract

This investigation was based on the internal control evaluation of the long-lived “vehicles” of the Manabí River Basin District (SENAGUA) during the 2018 period. Research instruments such as interviews and surveys were used for the personnel involved in the SENAGUA automobile fleet, an internal control questionnaire was applied to establish the consideration related to compliance in the control process of long-term assets. The present work was developed using different techniques, instruments and qualitative-quantitative and descriptive methods, verifying with the evaluation of internal control the fulfillment of the processes in the automobile fleet of the Manabí Hydrographic Demarcation (SENAGUA) and the impact on administrative management. The research method was presented as the main tool, from the design to the presentation of its results, the methods are closely linked with the theory. The results obtained determine the incidence of the management and control of the vehicles of the SENAGUA fleet, a specific planning weighting matrix is presented, internal control questionnaires are applied with the respective condition, criteria, cause and effect, to later establish conclusions and recommendations to those responsible for the entity studied.