Propuestas de incorporación al Manual de Normas y Procedimientos, para minimizar los riesgos en la Oficinas Tributarias
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Fecha
2008-07-24
Autores
Ortega Díaz, Pedro Vicente
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
El trabajo se desarrolla en el Sector Público de la Economía particularmente en las Oficinas de Administración Tributaria, cuya misión varía a partir de la adopción del acuerdo No. 5675 del Comité Ejecutivo del Consejo de Ministro y la Resolución 146/2006 de la Ministra de Finanzas y Precios que generalizó el traspaso de las funciones de Tesorería, anteriormente operadas por las Direcciones de Finanzas.
Se procedió a realizar una modulación de hechos de corrupción y actitudes impropias no previstos en el Manual de normas y Procedimientos que limitan el Control Interno con el objetivo de proponer incorporaciones de procesos que lo minimicen.
Los materiales y métodos utilizados para determinar las causas de los hechos de corrupción y aptitudes impropias fue la revisión documental sobre el estudio de los casos en sus diferentes expedientes y su efecto traducido en términos económicos y laborales, además, encuestas para conocer criterios y experiencias de expertos de la Provincia de Villa Clara relacionadas con las insuficiencias en el Manual de Normas y Procedimientos.
Se llegó a la conclusión que existen insuficiencias en el Control Interno constituyendo oportunidades que pueden originar hechos de corrupción y actitudes impropias no previstas en el Manual de Normas y Procedimientos, recomendando proponer incorporaciones de normativas, asociadas con la recaudación de ingresos y ejecución de gastos del presupuesto en las diferentes áreas de las Oficinas Tributarias.
The work develops in the Public Sector of the Economy particularly in the Offices of Tributary Administration, whose mission varies starting from the adoption of the agreement Not. 5675 of the Executive Committee of the Advice of Minister and the Resolution 146/2006 of her Ministers of Finance and Costs generalized the transfer of the functions of Treasury, previously operated by the Addresses of Finance. Proceeding to carry out modulations of getting corruption and inappropriate attitudes not foreseen in the Manual of norms and Procedures that they limit the Internal Control with the objective of proposing incorporations of processes that the minimum. For the realization of this work methods like the revision of documents on the study of the cases in their several group of papers were utilized, and their effect translated in economical and labors terms, interviews not structured, experiences and criterions of experts of the County of Clear Villa detailing the diagnosis and determination of the existent situation as well as the proposal with relationship to the existent watering. We arrived the conclusion that inadequacies in the Internal Control exist constituting opportunities that could originate gotten corruption and inappropriate attitudes not foreseen in the Manual of Norms and Procedures, recommending to propose incorporations of norms associated with the receipts of income and execution of expenses of the budget in the several areas of the Tributary Offices. 3
The work develops in the Public Sector of the Economy particularly in the Offices of Tributary Administration, whose mission varies starting from the adoption of the agreement Not. 5675 of the Executive Committee of the Advice of Minister and the Resolution 146/2006 of her Ministers of Finance and Costs generalized the transfer of the functions of Treasury, previously operated by the Addresses of Finance. Proceeding to carry out modulations of getting corruption and inappropriate attitudes not foreseen in the Manual of norms and Procedures that they limit the Internal Control with the objective of proposing incorporations of processes that the minimum. For the realization of this work methods like the revision of documents on the study of the cases in their several group of papers were utilized, and their effect translated in economical and labors terms, interviews not structured, experiences and criterions of experts of the County of Clear Villa detailing the diagnosis and determination of the existent situation as well as the proposal with relationship to the existent watering. We arrived the conclusion that inadequacies in the Internal Control exist constituting opportunities that could originate gotten corruption and inappropriate attitudes not foreseen in the Manual of Norms and Procedures, recommending to propose incorporations of norms associated with the receipts of income and execution of expenses of the budget in the several areas of the Tributary Offices. 3
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Palabras clave
Sistema de Control Interno, Revolución Cubana, Ministerio de Auditoría, Auditoría Gubernamental