Bibliographic citations
Gómez, E., Rudas, J. (2016). Estado situacional del control interno en la administración de activo fijo en la Clínica Limatambo Cajamarca S. A. C. 2016 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/10487
Gómez, E., Rudas, J. Estado situacional del control interno en la administración de activo fijo en la Clínica Limatambo Cajamarca S. A. C. 2016 [Tesis]. PE: Universidad Privada del Norte; 2016. https://hdl.handle.net/11537/10487
@misc{renati/516449,
title = "Estado situacional del control interno en la administración de activo fijo en la Clínica Limatambo Cajamarca S. A. C. 2016",
author = "Rudas Chávez, Julio César Antony",
publisher = "Universidad Privada del Norte",
year = "2016"
}
ABSTRACT Today family businesses have become very important, due to the thrust and entrepreneurship they showed when starting a small business; however when there is no professional knowledge about the economic and physical scope and growth certain points necessary for the proper functioning of the business are easily lost, exposing themselves in this way to numerous risks such as fraud, theft and corruption. This thesis is called “Situational State of the Internal Control in the Management Fixed Assets at Limatambo Clinic Cajamarca SAC“, it is intended to describe what the situational state of internal control and management of fixed assets is, establish a reasonable process for asset management, and finally present a proposal with policies, procedures and compliance formats which, after their implementation can contribute to the control of management and care of Fixed assets, it will also define personnel in charge of processes and responsibilities of the employees involved. After applying a questionnaire interview two Check Lists of Internal Control and best practices in the management of fixed assets, a physical visit and a respective analysis, it was concluded that the Situational State at the Limatambo Clinic Cajamarca SAC is immature. This contrasts our hypothesis because they do not comply with the implementation of policies, standards and reasonable processes for the proper management of Fixed Assets and care of it; creating in the area some potential risks. This probably occurred because the company is a family business study, which initially did not project that growth; but because of the demands of the world around us becomes imperative to have an area or at least designate someone to be in charge of the Internal Control initially in this area, then it can be replicated throughout the clinic and thus be at the level of large companies, also reduce risks, optimize costs and be able to meet the goals, objectives and vision that is the raison of the existence of Limatambo Clinic Cajamarca SAC.
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