Control interno efectivo de propiedad, planta y equipo en las empresas públicas del Ecuador.

Abstract

Ecuadorian public companies, having resources such as property, plant and equipment, have the need to carry out effective internal control and carry out their accounting during a fiscal year, however, the applicability of a system of internal control standards adjusted to their needs is necessary. The objective of the work is to evaluate the effective internal control of the plant and equipment property component of public companies in Ecuador, through the application of internal control standards in the public sector, through the formulation of a practical case that aims to evaluate effective internal control of the property, plant and equipment component, in order to make processes transparent with institutional and social commitment. The methodology used is deductive, with a qualitative approach and explanatory design, using literature review as a research technique to collect and analyze information. The results reflect the relevance of internal control in public companies to reveal accounting information that is reliable and timely for the interested parties, especially for the Ecuadorian control entities. It is concluded that it is vital to have internal control policies and procedures focused on property, plant and equipment by public sector entities, in order to have a reasonable record that can be presented to the Ecuadorian control bodies.