Examen especial a la cuenta planta, maquinaria, y equipo de la empresa Procesadora Nacional de Alimentos Pronaca, periodos 2016 - 2018 del cantón Bucay, provincia del Guayas

Abstract

The development of the special examination of the Plant, Machinery, and Equipment account of Empresa Procesadora Nacional de Alimentos PRONACA, periods 2016 - 2018, was aimed at determining the contribution it provides in the management, maintenance, and timely control of the assets owned by the company. For its execution, it was necessary to use audit techniques such as inquiry, observation, verification, and verification of the information generated in the area under examination, in addition to the review of the records that support the accounting procedures of the assets owned by the company. The special examination evidenced that the company efficiently manages and controls the plant, machinery, and equipment account, so there is a high degree of reasonableness in the values recorded, even though the processes for the disposal of obsolete assets have not been carried out during the periods evaluated, a situation that has caused unhealthy environments in the company's facilities. In view of the results achieved during the special examination process, it has been concluded that PRONACA carries out its accounting processes in compliance with the legal provisions and internal policies; therefore, it is recommended to continue keeping timely control over the account, in order to safeguard the assets