Examen de auditoría integral al área de activos fijos de la Dirección Provincial del Consejo de la Judicatura de Chimborazo, cantón Riobamba. Año 2013.

Abstract

The Administrative Council Judiciary of Chimborazo, is a public institution that administers justice in the province, providing an efficient, timely, and accessible service that contributes to social peace and legal security, strengthening the validity of the constitutional state rights and justice. The area of fixed assets is of concern to the development of activities and management processes, and especially when it has not been previously evaluated in a complete way, as it did with the application of this test comprehensive audit; which encompasses the analysis of the internal controls within the administration of fixed assets, as well as evaluating the financial information given reasonable, too, are evaluated aspects related to compliance with legal regulations, and finally the efficiency and effectiveness in achieving corporate objectives. What constitutes a tool for analyzing the processes of fixed assets to ensure proper administration of them.