Evaluación del sistema de control interno de propiedad, planta y equipo. Caso de estudio: Empresa Eléctrica Regional Centro Sur C. A. Período: del 01 de enero al 31 de diciembre del 2016

Abstract

The objective of the present degree project is evaluating the Internal Control System of the procedures concerning Property, Plant and Equipment of Electric Company “Centro Sur” C.A. through the application of Internal Control Standards for Entities, Public Sector Entities and Legal Entities under Private Law that have public Resources; General regulation for the administration, use, management and control of goods and stocks of the public sector and International Accounting Standard 16 Property, Plant and Equipment with the purpose of identifying critical areas and proposing recommendations that allow to reach a reasonable security of the procedures, an adequate record of assets and the achievement of institutional objectives.

The result obtained from the research reveals favorable and unfavorable situations, for this reason it is necessary to propose the application and updating of policies and procedures that allow improving the accounting management of assets of property, plant and equipment; considering preventive and corrective control measures. internally to mitigate risks and increase the level of trust, guaranteeing the optimization of resources and the effectiveness of procedures.