Análisis de la Eficacia del Manual de Control Interno en la Gestión de Activos Fijos de Asfaltar EP

Abstract

Any company that wants to maintain internal control of its assets will need to take timely measures. This study focused on analyzing the effectiveness of the design of an internal control manual for the optimal management of fixed assets at Asfaltar EP. For this, quantitative and qualitative methods were combined, including surveys, documentary review and interviews with professionals. The sample consisted of 100 company employees. The survey was designed with 10 questions and the interview was applied to four company managers. A comparison was also made to several studies on the same topic. The main variables evaluated were the effectiveness of the internal control manual and fixed asset management, with constructs that include clarity of the manual, inclusion of procedures, adequacy of training, updating of the manual, accessibility, efficient asset management and improvement in control precision. The results show that 70% consider that the internal control manual is clear and understandable, 65% positively valued the detailed inclusion of procedures in the manual, regarding the training associated with the manual, 90% expressed having found it effective. to understand and correctly apply the guidelines. Areas for improvement were identified, such as the need to review sections insufficiently, as well as adjusting communication to ensure optimal understanding. In conclusion, the study highlights the importance of a well-designed internal control manual adapted to the specific needs of the organization to improve fixed asset