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, sector 1. Año 2019.

Abstract

Abstract: Movable and immovable property are essential for a company to achieve its objectives, in that sense it is considered pertinent to analyze the internal control of property, plant and equipment and its impact on the administration of assets, in medium and large companies in the Province of Loja. Year 2019 -Sector 1.This work verified the existence and application of internal control standards, the level of confidence and average risk was evaluated and the performance of these standards implemented in the management of property, plant and equipment was determined, theinvestigation was of a descriptive type with a qualitative nature, surveys were applied to the selected sample of companies.The results obtained determined that most of the companies apply the internal control standards, in the properties, plant and equipment generating a high level of confidence and low risk of these assets, relevant aspects to take timely corrections that benefit the economic and financial development of these organizations.