Evaluación del control interno de propiedad planta y equipo en asociación de producción mercadeo e industrialización del cacao el progreso.

Abstract

Internal control comprises a vitally important tool for any type of entity, as it allows maintaining its organization and guaranteeing the efficiency of processes and / or activities, which must be directed effectively, in such a way that the evaluation of said activities; According to the established policies, they are carried out in order to safeguard the assets of the company and the reliability of the financial information. The purpose of this research work is to evaluate the internal control of the Property, Plant and Equipment component of the Association of Production, Marketing and Industrialization of Cacao El Progreso, through the rating of the level of confidence and risk to determine the audit approach and the design of the work program. The research methodology is of a quantitative approach, based on the deductive method, descriptive type, non-experimental, cross-sectional design, supported by the closed survey technique through the application of a dichotomous questionnaire. From the results of the investigation it can be highlighted that the physical controls have not been fulfilled in 100% as evidenced by the analyzed sample; the accounting records are not managed by persons other than the custody of the asset and six of the assets do not deliver the certificate of receipt of the asset. It is concluded that through the work program the procedures to be followed were specified given the partial results of the examined component in order that this serves as the basis for the execution phase.