Examen especial a la unidad de activos fijos (bienes de larga duración) del Gobierno Autónomo Descentralizado Municipal del cantón Chambo, provincia de Chimborazo, periodo: enero – diciembre 2014

Abstract

In the present work of investigation a Special Exam was realized to the Unit of Fixed Assets(Goods of Long Time) of the Autonomous Government Decentralized Municipal of Canton Chambo, Province of Chimborazo, Period: January –December 2014, using as base the General Substitute Regulation For the Management and Administration of Public Sector Assets, Generally Accepted Auditing Standards and Internal Control Standards to determine the weaknesses of the main subjects responsible for the control and custody of the resources and assets under its administration that will be reflected in the final report, and that the history of long-lived assets is not kept up to date ,this means that there are assets that are not registered in the inventory , and others that are lost. As a result of the investigation process, the final report of the special examination is drawn up detailing the conclusions and recommendations that, if applied by the Administration, will allow the respective care, use, custody and preservation of the Long Life Durations within the Institution.