Perfeccionamiento del sistema de control interno en el subsistema de activos fijos en la UEB Empresa Eléctrica en Caibarién
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Fecha
2019-06-25
Autores
González Valero, Rut María
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Editor
Universidad Central "Marta Abreu" de las Villas
Resumen
El presente trabajo se realizó en la U.E.B Empresa Eléctrica, del Municipio de Caibarién, en él se propone perfeccionar el Sistema de Control Interno en el Subsistema de Activos mediante la aplicación de una serie de acciones propuestas a partir de las irregularidades detectadas al realizar el diagnóstico de la entidad. Este diagnóstico se realizó mediante herramientas como la aplicación de la guía de autocontrol, entrevistas a administrativos y encuestas a trabajadores. La investigación abarca concepciones teóricas y científicas en correspondencia con el objetivo fundamental del mismo, tomando como base documentos que abordan el Sistema de Control Interno. En el trabajo se confeccionó una caracterización de la U.E.B Empresa Eléctrica en el municipio y se diagnosticó el Subsistema de Activos Fijos, detectando irregularidades que afectan la calidad del Sistema de Control Interno implementado en la entidad. Teniendo en cuenta los resultados se propone un conjunto de acciones a desarrollar que contribuirán al perfeccionamiento del Sistema de Control Interno y a minimizar las deficiencias. Además, se presentan resultados parciales obtenidos hasta el momento con la aplicación de las acciones propuestas.
The present work was carried out in the U.E.B. Electric Company, of the Municipality of Caibarién, in which it is proposed to perfect the Internal Control System in the Assets Subsystem through the application of a series of proposed actions based on the irregularities detected when making the diagnosis of the entity. This diagnosis was made through tools such as the application of the self-control guide, interviews with administrators and worker surveys. The research includes theoretical and scientific conceptions in correspondence with its fundamental objective, based on documents that address the Internal Control System. In the work, a characterization of the U.E.B Electric Company in the municipality was made and the Subsystem of Fixed Assets was diagnosed, detecting irregularities that affect the quality of the Internal Control System implemented in the entity. Taking into account the results, it is proposed a set of actions to be developed which will contribute to the improvement of the Internal Control System and to minimize the deficiencies. In addition, partial results obtained so far with the application of the proposed actions are presented.
The present work was carried out in the U.E.B. Electric Company, of the Municipality of Caibarién, in which it is proposed to perfect the Internal Control System in the Assets Subsystem through the application of a series of proposed actions based on the irregularities detected when making the diagnosis of the entity. This diagnosis was made through tools such as the application of the self-control guide, interviews with administrators and worker surveys. The research includes theoretical and scientific conceptions in correspondence with its fundamental objective, based on documents that address the Internal Control System. In the work, a characterization of the U.E.B Electric Company in the municipality was made and the Subsystem of Fixed Assets was diagnosed, detecting irregularities that affect the quality of the Internal Control System implemented in the entity. Taking into account the results, it is proposed a set of actions to be developed which will contribute to the improvement of the Internal Control System and to minimize the deficiencies. In addition, partial results obtained so far with the application of the proposed actions are presented.
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Palabras clave
Sistema de Control Interno, Subsistema de Activos Fijos, Guía de Autocontrol