Examen especial de auditoría integral al componente activos fijos del Patronato Municipal de Inclusión Social del Gobierno Autónomo Descentralizado Municipal de Santo Domingo, correspondiente al período 2013.

Abstract

Fixed assets within institutions are considered valuable and special care resources, his administration must conform to current legislation and internal controls established for it, in order to avoid legal implications, so it is imperative that the Patronato Municipal Social Inclusion GAD Santo Domingo give priority to this problem by adjusting their processes as determined by the internal control standards for institutions and agencies of the public sector. Proper management of durable goods, which prevail among their strategies, existence and updating the inventory, prevent impairment of assets, economic losses, the waste of resources and certainly involvement in unintentional errors. Currently, no organizations that do not carry adequate control of their assets are conceived, because it depends on the reasonableness of financial information and certainly the right decision; the implementation of a Comprehensive Audit will always be an intrinsic necessity in every being, especially if this is government.