Examen de auditoría integral al componente propiedad, planta y equipo del Centro de Especialidades Médicas “CENESMED” en el periodo comprendido entre el 01 de enero al 31 de diciembre del 2012.

Abstract

The primary objective of this review is to improve comprehensive audit of the procurement process, registration, valuation, custody, placement and presentation in the financial statements of property, plant and Center for Medical Specialties "CENESMED" computer component. The examination is supported in the various working papers generated in the phase of planning, implementation, communication and follow-up to the recommendations, which will serve as the main source to generate a report comprehensive audit which contain comments, conclusions and recommendations, tending to cause improvements in the treatment of the component under analysis and implementation of processes efficiently and effectively; observing the laws and regulations in force, that the information presented in the financial statements is reliable and contribute to the fulfillment of the great institutional objectives.