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Análisis del control interno de los propiedad, planta y equipo en el Cuerpo de Bomberos del Cantón Caluma periodo 2019
| dc.contributor.advisor | Gil Espinoza, Darwin | |
| dc.contributor.author | Correa Tipán, Jasmin Lisseth | |
| dc.date.accessioned | 2020-10-01T15:15:44Z | |
| dc.date.available | 2020-10-01T15:15:44Z | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/8520 | |
| dc.description | The Caluma Canton Fire Department located in the Los Rosales neighborhood and founded on September 4, 1980, is a non-profit entity with legal status stipulated in Ministerial Agreement No. 1313, always at the service of emergencies and support to those most need it. Internal Control is an essential tool to support managers within the entity, to achieve reasonable security by complying with current regulations and laws that guarantee credibility when requesting any information on Property, Plant and Equipment of the Fire Department. The focus on the audit and control research line allowed the analysis of the process of the assets owned by the entity. This case study on the Analysis of the Internal Control of Property, Plant and Equipment in the Fire Department of the Canton Caluma period 2019, led to find through the survey and observation technique the shortcomings in the warehouse department such as the lack of organization and coding, non-existence of physical findings and due detailed information on each of the goods that the warehouse keeper guards, all this was generated because the warehouse staff carried out their activities empirically, requiring relevant training on the registration process of assets and that is carried out through the SIG-AME Comprehensive Management System, considered one of the fundamental systems to maintain an ideal control aimed at facilitating the management tasks that the custodian has, in addition to allowing to obtain truthful information efficiently and effective in the operations to be carried out within the entity and when issuing reports. | es_ES |
| dc.description | The Caluma Canton Fire Department located in the Los Rosales neighborhood and founded on September 4, 1980, is a non-profit entity with legal status stipulated in Ministerial Agreement No. 1313, always at the service of emergencies and support to those most need it. Internal Control is an essential tool to support managers within the entity, to achieve reasonable security by complying with current regulations and laws that guarantee credibility when requesting any information on Property, Plant and Equipment of the Fire Department. The focus on the audit and control research line allowed the analysis of the process of the assets owned by the entity. This case study on the Analysis of the Internal Control of Property, Plant and Equipment in the Fire Department of the Canton Caluma period 2019, led to find through the survey and observation technique the shortcomings in the warehouse department such as the lack of organization and coding, non-existence of physical findings and due detailed information on each of the goods that the warehouse keeper guards, all this was generated because the warehouse staff carried out their activities empirically, requiring relevant training on the registration process of assets and that is carried out through the SIG-AME Comprehensive Management System, considered one of the fundamental systems to maintain an ideal control aimed at facilitating the management tasks that the custodian has, in addition to allowing to obtain truthful information efficiently and effective in the operations to be carried out within the entity and when issuing reports. | es_ES |
| dc.description.abstract | El Cuerpo de Bomberos del Cantón Caluma ubicado en el Barrio los Rosales y fundado el 4 de septiembre de 1980, es un ente sin fines de lucro con personería jurídica estipulado en el Acuerdo Ministerial N° 1313 siempre al servicio ante emergencias y apoyo a quienes más lo necesiten. El Control Interno es una herramienta esencial de apoyo a los directivos dentro de la entidad, para lograr alcanzar una seguridad razonable cumpliendo con normas y leyes vigentes que garanticen credibilidad al solicitar cualquier información de Propiedad, Planta y Equipo del Cuerpo de Bomberos. El enfoque en la línea de investigación de auditoría y Control permitió el análisis del proceso de los bienes que posee la entidad. El presente estudio de caso sobre el Análisis del Control Interno de Propiedad, Planta y Equipo en el Cuerpo de Bomberos del Cantón Caluma periodo 2019, conllevo a encontrar mediante la técnica de encuesta y observación las falencias en el departamento de bodega como la falta de organización y codificación, inexistencia de constataciones físicas y la debida información detallada de cada uno de los bienes que custodia el guardalmacén, todo esto se generó porque el personal de bodega realizaba sus actividades de forma empírica, siendo necesaria una pertinente capacitación sobre el proceso de registro de los bienes y que se realiza a través del Sistema Integral de Gestión SIG-AME, considerado uno de los sistemas fundamentales para mantener un control idóneo orientada a facilitar las labores de gestión que tiene el custodio, además de permitir de obtener información verídica de forma eficiente y eficaz en las operaciones que se llevar a cabo dentro de la entidad y al momento de emitir reportes. | es_ES |
| dc.format.extent | 26 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | BABAHOYO: UTB, 2020 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Control interno | es_ES |
| dc.subject | Bienes | es_ES |
| dc.subject | SIG-AME | es_ES |
| dc.subject | Gestión | es_ES |
| dc.title | Análisis del control interno de los propiedad, planta y equipo en el Cuerpo de Bomberos del Cantón Caluma periodo 2019 | es_ES |
| dc.type | bachelorThesis | es_ES |
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