Internal audit best practices for the management and control of fixed assets
DOI:
https://doi.org/10.21501/2500-669X.2693Keywords:
Fixed assets, Internal audit, Risks, Asset management, Internal control.Abstract
The absence of guidelines and guidelines to apply methodologies or practices of internal audit in accordance with the management and control of fixed assets, has generated that the professionals dedicated to their evaluation, have a free disposition to define procedures without the support of best practices.This research aims to publicize the stages that normally comprise fixed assets, the main risks to which companies are exposed and conclude with a proposal of the leading practices for management and control applicable to all types of companies. For the development of this work, interviews were applied to experts in auditing and internal control, which served as input to conclude which practices are the most appropriate in each of the phases of fixed assets, depending even on the size of the organization.
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