Cuestionario Control Interno Activos Fijos

 

OL[YOSM M_AEQMAM: [YMCQE-GBDMY S.M.S

ÍYOM: [YB[EOAMA, [HMNQM U O]_E[B

C_OSQEBNMYEB AO CBNQYBH ENQOYNB [OYÌBAB AOH = AO ONOYB MH 3= AO AECEOLIYO AOH 9;=5 C_ONQMS [BY CBIYMY =.-²Oh cbntrbh cbntrbh ao lbiehemreb y oq oquepb uepb qu quoo os fíceh ao sustrmor ao hm cbbpormtevm nb ostí m cmrdb aoh porsbnmh quo lmnteono oh suiseaemreb ao prbpeoama, phmntm y oquepb2

SE NB N/M W

9.-²Gmy cbntrbhos fìsecbs pmrm smhvmdumramr hm prbpeoama, phmntm y oquepb2 oquepb2

W

3.- ²So eaontefecm oh oquepb mh lblontb ao hm maqueseceón loaemnto un sohhb porlmnonto ("tmd") pmrm lmntonor un cbntrbh ao envontmreb e nvontmrebs2 s2

W

1.- ²So romhezmn envontmrebs envontmrebs fìsecbs poreóaecbs poreóaecbs aoh lbiehemreb y oquepb pmrm rocbncehemrhbs cbn hbs suiseaemrebs cbrrospbnaeontos2 cbrrospbnaeontos2 W ?.- ²Oh mccosb mh oquepb cblputmabrezmab cblputmabrezmab y m hbs oxpoaeontos ao prbpeoama, phmntm y oquepb ostí heletmab mh porsbnmh cbn unm unm nocoseama romh ao mccosb m W hbs leslbs2 6.- ²Oxesto unm sodrodmceón ao tmroms maocumam ontro hm maqueseceón, roceib, W custbaem y lmntoneleontb ao hbs s uiseaemrebs ao prbpeoama, phmntm y oquepb2 4.- ²So lmnteonon suiseaemrebs aotmhhmabs ao hm prbpeoama, phmntm y oquepb (cbstb, aoprocemceón mculuhmam y dmstb ao aoprocemceón) y so rocbncehemn cbn W hms cuontms cbntrbh aoh lmybr donormh2 7.- ²Hbs suiseaemrebs ao prbpeoama, phmntm y oquepb sbn rovesmabs poreóaecmlonto pbr mhdún suporvesbr u bfecemh ao hm cbbpormtevm2

W

5.- ²Os maocumam hm custbaem fìsecm ao hbs abculontbs pbr cbirmr, toneåna toneånabhbs bhbs W m su cueamab porsbnmh aestentb mh cmjorb b mh cbntmabr2 =;.- ²So romhezmn rocbncehemcebnos rocbncehemcebnos ontro oh envontmreb fìsecb y hbs suiseaemrebs W ao prbpeoama, phmntm y oquepb2 ==.- ²Hms rocbncehemcebn rocbncehemcebnos os ontro oh envontmreb fìsecb y hbs suiseaemrebs ao prbpeoama, phmntm y oquepb sbn rovesmams pbr mhdún suporvesbr u bfecemh ao hm W cbbpormtevm2

CBLONQMYEBS - BISOYVMCEBNOS Os hm les lm porsbnm oncmrdmam, ym quo os hm quo hhovm oh envontmreb y oh cbntrbh entornb ao hb quo so oncuontrm aontrb y fuorm ao hm olprosm. So usm ibaodms, vetrenms y hudmros ospocemhezmabs pmrm dumramr hbs lmtoremhos quo so cblprmn. On oh lblontb ao hm maqueseceón aoh oquepb b lbiehemreb, so hhovm un pmrílotrb ao sodureama pmrm quo hbs prbauctbs nb oveaonceon mntedøoama. Hm roveseón aoh envontmreb so romhezm cmam 7 aìms pmrm lmntonor hms aovbhucebnos, aovbhuceb nos, quojms quo smhdún prbvooabr romheco cbn imsobmrochmlbs hbs prbauctb prbauctbs roceieabs. Oh oquepb ospocemhezmab ostí oncmrdmab ao lmntonor enfbrlmab mh porsbnmh ao hms cblprms ao hm ol prosm, pmrm quo gmym cbntrbh cbntrbh entornb ao hbs prbauctbs quo gmcon fmhtm. So romhezm oh lmntoneleontb lmntoneleontb ao suiseaemrebs pmrm oh iuon lmnojb y cbntrbh entornb entornb ao hm olprosm. Hm cblpmýìm lmnojm suiseaemrebs ao cbstbs, aoprocemceón mculuhmam, smhabs enecemhos, uteheama, aoprocemceón sodún oh prbauctb, tbab so lmnojm on unm cuontm donormh (imhmnco donormh y [ & D). Oh suporvesbr donormh, cbntmabr y rovesbr fescmh sbn hbs oncmrdmabs ao gmcor hm roveseón ao hm prbpeoama, phmntm y oquepb on oh Ostmab ao Setumceón fenmnceorm ao hm cblpmýìm. So lmnojmn hms cuontms pbr cbirmr fìsecms se gmy mhdún []Y quo tondmlbs quo lbaefecmr. So hhovm oh cbntrbh fìsecb y vertumh ao hbs envontmreb envontmrebss maocumabs. Ostms rocbncehemcebnos sbn rovesmam pbr hbs dorontos y oh cbntmabr ao hm cblpmýìm.

 

=9.- ²Hbs oxpoaeontos y suiseaemrebs ao mctevbs fejbs sbn rovesmabs poreóaecmlonto pbr mhdún leolirb ao hm doroncem ao hm cbbpormtevm2

W

=3.- ²Oxeston prbcoaeleontbs y pbhìtecms oscretms ao maqueseceón, cmpetmhezmceón, aespbseceón y aoprocemceón ao mctevbs2

W

=1.-²Oxeston cbntrbhos maocumabs sbiro hbs mctevbs cblphotmlonto aoprocemabs, porb quo so oncuontrmn tbamvìm on usb2 vbss bs so bc bcu ulon lon m lo mn o cb zmc n, .- ² m m qu s c n o mc vb fmcturm y cbnauco cbnauco mntos ao sor rodestrmam on sestolm2

Hbs oxpoaeontos sen rovesmabs pbr hbs dorontos y oh cbntmabr ao hm cblpmýìm. Hms pbhìtecms y hbs prbcoaeleontbs so hhovmn fìsecms y vertumhos, ym quo mh lblontb ao hm vesetm ao hm Aemn so tondm cbn quå sustontmr hms aocesebnos tblmams. W

W

Hm maqueseón so abculontm on oh prbdrmlm Gohesm.

CBNCH_SEBN AOH ONCMYDMAB tblmnab on cuontm quo Iuonb Iuonb (I) os ao 7 m =;, Yoduhmr (Y) ao 6 m 4 y Lmhb (L) ao ; m ? Sbiro oh mlieonto ao Cbntrbh (I Y L ) HM MALENESQYMCEBN VEDEHM ]_O SO SEDMN HMS [BHEQECMS OSQMIHOCEAMS ON S_ LMUBYEM Sbiro oh sestolm cbntmiho (I Y L ) SO CBNSEAOYM SO HHOVM _N I_ON YODESQYB AO HMS B[OYMCEBNOS Sbiro hbs prbcoaeleontbs prbcoaeleontbs ao cbntrbh cbntrbh (I Y L ) OH [YBCOAELEONQB AO CBNQYBH AO C_ONQYMS [BY CBIYMY OS YOMHEZMAB ON FBYLM B[QELM [BY OH [OYSBNMH

[OAYB H_ES YBAYED_OZ YBAYED_OZ NBLIYO U FEYLM AOH DOYONQO

J_MN OA_MYAB LBS]_OYM YEVOYM M_AEQBY SONEBY: