Examen especial a los procesos de bienes de larga duración con la aplicación del modelo COSO III al Gobierno Autónomo Descentralizado Municipal de cantón Riobamba, período 2018

Abstract

The Special Examination of the Long-Term Property processes of the Municipal Decentralized Autonomous Government of the Riobamba Canton, had the purpose of analyzing the administrative management and the degree of compliance of the Internal Control, to determine the efficiency and effectiveness of the use, handling, custody and control thereof, by public officials of the Institution. Within this work, interviews were used both with the Leader and with the employees of the Fixed Assets Unit. Also, the direct observation of the development of each of the activities, as well as the application of Internal Control questionnaires, through the development of COSO III components and subcomponents. In addition to the work papers and other methods for the execution of the examination, it is thus evidencing several critical points and weaknesses in the administrative management and control of the processes, generating a low level of confidence in the face of a high level of risk for the Unit. In conclusion, the lack of a Manual of Internal Processes governing the development of the Unit could be evidenced. On the other hand, the inadequate number in the designated personnel causes the overload of work towards a single server. All this triggers the negative development of the processes, and this is how the audit team set out several recommendations, which aim to contribute and improve the development of the DAG Long-Term Goods processes and thereby achieve the effective fulfillment of the objectives institutional.