Auditoría financiera a los activos fijos para mejorar los procesos de control de administración de los bienes del Hospital José María Velasco Ibarra de la ciudad de Tena, durante el período comprendido del 1 de enero al 31 de diciembre de 2010

Abstract

The current refers “Financial Audit for improving the control processes and management of assets in the Jose Maria Velasco Ibarra Hospital,Tena city ,for the period from January 1ˢᵗ to December 31ˢᵗ , 2010”. The goal of this research is to apply a financial taking into consideration the laws, regulations , and rules issued by different organizations of the public sector. The devolpment of this work used quantitative research techniques such records and documents.The financial audit is oriented to determine the reasonableness of the fixed asset management as a tool for information gathering .The “HJMVIT”Manager and five officials were interviewed an the research used questionnaires as instruments of data recollection related with the conducted exam. The proposed framework developed each one of the audit phases,it started on the general knowledge of the intitution,it fixed assets were established as a component ; it is applied audit procedures such as Summary documents ,checking of accumulateddepreciation in which it is determined a difference of $ 978.552.08 USD. From cancelled process of fixed assets are checket that the bookkeeper did not record the low of goods. The analysiis of these procedures are based through substantial evidences generated by obtaining physical,documentary,and analytical evidences,to recognize the resonableness of account balances of fixed assets. Finally,the researcher gives the conclutions and recommendations after audit results.The manager and financial boss are suggested to take corrective measures that contribute to the fulfillment of institutional activities and abjectives related to the proper conservation and care of movable property and real estate of the institution.