Control interno de inventario de activos fijos en la UEMA

Abstract

The public and private institutions are in urgent need to adopt techniques and internal control processes are manual of standards, procedures and functions it contains important information to grow and improve continually recurring or routine activities such as acquisition, receipt, storage, delivery, and low donation, accounting and any activities that also merit control. The main objective of this research is to develop a manual of procedures for Internal Control of Fixed Assets Marie Auxiliadora Educational unit, through the application of rules, regulations and policies that allow renewal of the control goods efficiently. Its application is focused on the assets of this institution. In the course of the investigation have found some problems to be solved, the outline of the scientific theory of this work is supported in accordance with the provisions of the objectives, ie, that has informed the rules governing the internal control fixed assets demonstrated the importance of this internal control processes of Fixed Assets. The work is justified because it is designed to facilitate the performance of the functions of each of the areas involved in asset management through tools, is to organize the information resulting from the administrative units and turn it into productive information, so as to optimize internal processes. The main general conclusion, in view of the results obtained in the analysis of tables and graphs made to officials of the institution in the proposed system is feasible, justified the many contributions to the institution, ensure the physical integrity of the property. This control includes three basic stages as the acquisition, receipt, delivery staff, physical control, depreciation and so on, assets of the institution as well as verification of stocks.