Examen especial a la cuenta activos de larga duración al Instituto Superior Tecnológico Baños, de la ciudad de Baños de Agua Santa, provincia de Tungurahua, período 2011

Abstract

The current special exam to long-lived assets account to the Instituto Tecnológico Superior Baños, Baños de Agua Santa city, Tungurahua Province, period 2011, starts with an overview of the institution to immediately address the diagnosis of the current situation with a description of the methods and techniques used in research applied in the survey, analysis and evaluation of the information under examination; Simultaneously, a thorough review of the theoretical framework that supports and gives content to this research, with reference to the statements of different authors and writers with different approaches to the subject about special tests are done in order to get the internal control assessment techniques which were used as interviews, surveys and physical verification. Based on the detected deviations, the respective report with conclusions and recommendations was presented, which may be a management tool for directors and custodians of the assets of the institution who can make better decisions to ensure high performance and development of activities related to the custody of the long-term assets.