Auditoría de gestión al proceso de chatarrización de activos fijos en la Corporación Nacional de Telecomunicaciones CNT E.P. – Riobamba, provincia de Chimborazo, período 2019

Abstract

Scrapping is a process that must be carried out by institutions, entities and organizations of the public sector, in order to promote good living conditions. This process consists of physically removing from the accounting system of fixed assets, the movable property that cannot be carried out in any way, that have fulfilled their useful life and cannot be sold, thus complying with what is stipulated in article 67 from the General Regulation for the Use, Management and Control of Goods and Stocks of the Public Sector. The present study was carried out with the objective of determining the situation in which the process of scrapping fixed assets in CNT E.P.– Riobamba, in 2019, through audit tools, which allowed concluding with the issuance of the final audit report based on the International Auditing Standards and Legal Standards established in Ecuador. The problem presented lies in the lack of deregistration of fixed assets that have fulfilled their useful life, which has caused the accumulation of fixed assets in the process of deregistration, both physically and in the accounting system. The methodology applied for the investigation was the COSO III method, which allowed to determine the possible shortcomings, irregularities, inconsistencies and weaknesses that characterize the organization.