Abstract

HERNANDEZ GONZALEZ, Bernardo; RAMIREZ RAMIREZ, Tania  and  MAR CORNELIO, Omar. System for the audit and control of tangible fixed assets. Universidad y Sociedad [online]. 2019, vol.11, n.1, pp. 128-134.  Epub Mar 02, 2019. ISSN 2218-3620.

As part of the rules of the Cuban internal control system, it is established that 10% of fixed tangible assets be audited monthly, representing a core task within any entity. In the School of Sciences and Computational Technologies of the University of the Computer Science, it is done through the manual testing of the resources with a previously printed inventory, which generates a cumbersome and inefficient process. The research that follows is the analysis, design, implementation and evaluation of a computer application aimed at streamlining the process of Auditing and Control of Fixed Tangible. The development of the system is marked by the use of current technologies and tools attached to the policy of technological sovereignty that drives the country. The solution obtained improves the use of human and material resources, allowing results to be obtained quickly and reliably from the completion of the audit and control process.

Keywords : Tangible fixed assets; computer application; audit and control.

        · abstract in Spanish     · text in Spanish     · Spanish ( pdf )