Aplicación de la Guía de autocontrol del Control Interno a Educación en el Municipio Santo Domingo
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Fecha
2010-06-24
Autores
Vazquez Vela, Yanelys
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Editor
Universidad Central "Marta Abreu" de la Villas
Resumen
Dada la importancia que toma hoy en día el proceso de control interno, en los
últimos tiempos se ha convertido en tema recurrente en todas las entidades del
país por el aumento de la vulnerabilidad del nivel de incertidumbre y la velocidad
de los cambios y el amplio espectro de amenazas.
En la investigación desarrollada se realizó un análisis de los aspectos teóricos y
normativos sobre el proceso de control interno que sirvió de base conceptual para
la misma que posibilita su utilización posterior como referencia y material de
estudio para los miembros de la entidad.
Se efectuó un diagnóstico de la situación actual que presenta el proceso de control
interno incluyendo el mismo: entrevistas y observación física. Lo que permitió
determinar las insuficiencias y/o deficiencias que presenta Educación con respecto
al estado de su control interno, determinar las posibles soluciones y los
responsables de cada deficiencia.
Once the importance was given that he takes nowadays the internal- control process, in recent times he has become me recurrent theme in all the entities for the increase of the vulnerability of the uncertainty level domestic and the velocity of the changes and the ample threats spectrum. An analysis of the theoretic aspects that he served base conceptual for the same one that makes possible his posterior utilization as reference and material of study for the entity's members and sets of rules on the internal- control process were accomplished in the investigation once was developed. A diagnosis of the present-day situation that presents the internal- control process including the same one was made: you interview and physical observation. the one that he permitted to determine the insufficiencies and/or deficiencies that he shows Educación regarding his internal control's status, determining the possible solutions and the responsible out of every deficiency.
Once the importance was given that he takes nowadays the internal- control process, in recent times he has become me recurrent theme in all the entities for the increase of the vulnerability of the uncertainty level domestic and the velocity of the changes and the ample threats spectrum. An analysis of the theoretic aspects that he served base conceptual for the same one that makes possible his posterior utilization as reference and material of study for the entity's members and sets of rules on the internal- control process were accomplished in the investigation once was developed. A diagnosis of the present-day situation that presents the internal- control process including the same one was made: you interview and physical observation. the one that he permitted to determine the insufficiencies and/or deficiencies that he shows Educación regarding his internal control's status, determining the possible solutions and the responsible out of every deficiency.
Descripción
Palabras clave
Control Interno, Guía de Autocontrol, Santo Domingo