El control interno de propiedades, planta y equipo y su incidencia en la administración de los bienes, en medianas y grandes empresas de la Provincia de Loja. Año 2019. Sector 2

Abstract

Abstract:The titling work aimed to determine the incidence of internal control of property, plant and equipment in the administration of assets, in medium and large companies companies in the Province of Loja, sector 2, year 2019. The methodology used was of the type descriptive with a quantitative and qualitative approach, the study population focused on 29 medium and large companies in the province of Loja, according to the database obtained from the Superintendence of Companies, Securities and Insurance; for the collection of information, the survey technique was used using the questionnaire as an instrument evaluated through the Likert Scale. The main results revealed the existence and application of internal control standards; as well as a level of confidence and moderate risk, determining that the entities elaborate and use policies in a timely manner with reasonable security, that benefit the financial economic growth of these companies.