Propuesta de un sistema de control de activos fijos para la Fiscalía Provincial de Loja para el año 2018

Abstract

The internal check is a set of methods and measures that work in coordination with fluency, safety and responsibility, which guarantees with maximum security the control of fixed assets, operations, administrative policies, economic regulations, accuracy in accounting records. In this sense, the implementation of an Internal Check System for Fixed Assets has been proposed, which will allow us an efficient and timely administration, and thus avoid waste, losses, robberies and thefts; as well as the information will be reliable and truthful. The Proposal is based on four chapters, the same as detailed below: In the First and Second Chapters the situational diagnosis of the Provincial Prosecutor's Office of Loja is made, relating its form of creation, the legal basis, the organic structure; as well as generalities of the Internal Check System, from its conceptualization, definition, objectives, importance, principles and components.

The Third Chapter deals with the Proposal; this is "The Implementation of an Internal Check System for Fixed Assets in the FPL". We start with the objectives, the legal basis, the application and scope, as well as the diagnosis of the internal control system applied in the FPL, to then propose the general and specific procedures of the internal control system for the institution. Finally, the Fourth Chapter details the conclusions reached, as well as the recommendations that must be put into practice to improve internal check procedures for fixed assets.