Rettelser

Internal control is important for the structure of a company, because it helps to have the appropriate control and efficient, allowing protect the resources of the company.

Through the evaluation of internal control are determines the results of some tests with the purpose of properly establishing the methods, policies and procedures of the company.

The implementation of internal control in the present research aims, assessing internal control in the treatment of the fixed assets of the Educational Unit Quevedo respect to IAS 16, 2012 period.

This work began with the use of questionnaires, observations and interviews of the processes in the entity, having obtained the following results: Confidence level 94.25 % high, and a level of risk of 5.75 % under; concerning the measurement of the risks we have the following; inherent risk 25 %, risk of detection by 10% which we obtained a audit risk of 0.14 %.

The evaluation of internal control made it possible to identify the weak points and provide recommendations to provide a proper administration of the entity.