Diseño de un sistema de control interno de activos, para la Escuela Particular Nuestro Mundo Eco Rio, periodo 2016-2017

Abstract

The present design of an internal control system fixed assets in the school Nuestro Mundo Eco Rio, period 2016-2017; it has as purpose to establish a technical guide that guarantees the rational use of resources and the proper management of property and assets of the organization. For the development of the design, direct observation was made identifying internal shortcomings, norms, policies and procedures for asset control in NIIF and NIC 16 (plant and equipment property),NIC 36 (impairment of assets), information necessary on the administration and custody procedures of fixed assets assessing their degree of efficiency and effectiveness in the organization, determining the following results: the obsolete and unusable assets have not been deregistered, the assets are not stored according to the nature of each it, there is disorganization of the warehouse files, purchases and accounting, improper internal-external transfer of , lack of protection and security measures through secure facilities, no physical findings are made at least once a year, the responsibility and custody of the assets is not determined. The application of the proposed internal control system is recommended as a transcendental tool for the educational unit, it will allow the internal control of fixed assets, guaranteeing the rational use of resources as well as the educated management of the assets and therefore the compliance of the institutional norms and policies based on the NIC and NIIF referring to property, plant and equipment.