Internal control involves the various mechanisms and provisions to manage processes, activities and assets in a manner consistent with the achievement of objectives and goals of the Municipal Decentralized Autonomous Governments of Ecuador (DAG). Consequently, there are laws, internal control standards, and regulations of the Comptroller General of the State, Ecuador’s property control agency, that are immediately enforceable; however, in special examinations conducted by the DAG, servers are held accountable for non-compliance with the control of long-term assets. For this reason, it is worth asking if, within the management of the Decentralized Autonomous Governments (DAG), there is any relationship between internal control and the regulations on long-lived assets, being the objective of correlating internal control and internal regulations on long-lived assets of the DAG of Ecuador. For this purpose, a quantitative methodology was used, under descriptive correlational research, considering as a sample 6 municipalities of Ecuador with similar characteristics. As a result, the absence of internal regulations such as manuals of processes and functions as a component with the highest degree of difficulty of the users of the DAG incurring in the non-application of the 406-10 regulations, physical verification for the control of goods

Internal control, Regulations, GAD, Asset managemen