Diseño de un sistema de control interno para inventarios de consumo y activos de larga duración en el Cuerpo de Bomberos de Tena de la provincia de Napo, año 2016

Abstract

This research work aims at designing an internal control system for inventories of consumption and long-term assets in the Fire Department of Tena, province of Napo, during 2016; in order to safeguard the material resources of the institution, a modality of descriptive and field investigation was used to carry out surveys to the operating personnel and administrative staff of the fire department. The following results were determined: inexistence of a registry of inventories in the goods, non-compliance with current regulations, an absence of controls on assets, and lack of training for the personnel of the entity. It is concluded that the Fire Department of Tena Canton lacks an internal control system for inventories of consumption and long-term assets, shortages of the aforementioned assets have been reported, without being able to establish the responsibility of the officials and the recovery of the assets above in favor of the organization. Furthermore, a structural flowchart and a manual of functions and processes were made in order to establish how they will actively participate in the internal control system and how the regulations in force must be fulfilled. It is recommended to accept the design of the Internal Control system established within the investigation.