Examen especial a los bienes de larga duración, para determinar la razonabilidad de la información financiera al GAD Parroquial Rural de Chiguaza, cantón Huamboya, provincia de Morona Santiago, periodo 2019 – 2021

Abstract

This Technical Project, Special examination of long-lived assets, to determine the reasonableness of the financial information of the Rural Parish Gad of Chiguaza, Huamboya Canton, Province of Morona Santiago, period 2019 - 2021, to strengthen public Administration, to improve the processes of control and custody of long-lived assets in compliance with current legal regulations, issued by the different agencies in the Management, control, and custody of fixed assets for long-lived assets. To develop the present work, applying the Audit Phases and the Internal Control Standards for Public Sector entities. Reference was made to Norm 406, which deals with the Administration of Public Sector Assets. In this investigation, observation, interviews, and internal control questionnaires were used to detect a bad practice in managing long-term assets by custodian personnel who do not adhere to the guidelines established by the Office of the Comptroller General of the State, COOTAD. This deficiency causes the assets to be unsafe and at risk of deterioration; therefore, periodic reviews are recommended to safeguard fixed assets. If Management applies these recommendations, the respective care, use, and custody of the Entity's assets will be efficient and effective