Plan de acciones para elevar los resultados de la gestión y el control interno en el área de Alimentación de la Universidad Central “Marta Abreu” de las Villas.
Fecha
2016-06-26
Autores
Rojas Sarduy, Ariagnis
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Universidad Central "Marta Abreu" de la Villas
Resumen
(UCLV) es la encargada de elaborar y abastecer los alimentos que se consumen en las diferentes dependencias que se destinan para el consumo. Dicha dirección fue objeto de una auditoría especial, efectuada por el Grupo de Auditores Internos de la UCLV a mediados del pasado año, detectándose numerosas deficiencias correspondientes a la gestión y al sistema de control interno establecido.
Basado en la necesidad manifestada la presente investigación se traza como objetivo fundamental el diseño de un plan de acciones que contribuya a elevar los resultados de la gestión y el control interno, partiendo de los resultados obtenidos en la Guía de Autocontrol en correspondencia con la Norma del Sistema de Control Interno aprobada mediante la Resolución No. 60/2011 de la Contralora General de la República y su adecuación a las características de dicha área.
Para ello se realizó una investigación teórica-práctica de materias asociadas al sistema de gestión y al control interno viéndose desde un enfoque integral. Correspondiendo con el enfoque teórico se realiza el diagnóstico global de la Dirección hasta llegar a la práctica ,la cual está condicionada por el diseño de este plan de acciones , con el cual podrá contar el área para mejorar notablemente su sistema de gestión y control interno , tomando como referencia la adecuación de la Guía de Autocontrol.
(UCLV) it is the one in charge of to elaborate and to supply the foods that waste away in the different dependences that are dedicated for the consumption. This address was object of a special audit, made by the Group of Internal Auditors of the UCLV by the middle of last year, being detected numerous deficiencies corresponding to the administration and to the system of established internal control. Based on the manifested necessity the present investigation it is traced as fundamental objective the design of a plan of actions that it contributes to elevate the results of the administration and the internal control, leaving of the results obtained in the Guide of Auto control’s in correspondence with the rule of the System of Internal Control approved by means of the Resolution No. 60/2011 of the General Controller of the Republic and their adaptation to the characteristics of this area. For he/she was carried out it a theoretical-practical investigation of matters associated to the administration system and to the internal control being seen from an integral focus. Corresponding with the theoretical focus is carried out the global diagnosis of the Address until arriving to the practice, which is conditioned by the design of this plan of actions, with which will be able to count the area to improve their administration system and internal control notably, taking like reference the adaptation of the Guide of Auto control’s .
(UCLV) it is the one in charge of to elaborate and to supply the foods that waste away in the different dependences that are dedicated for the consumption. This address was object of a special audit, made by the Group of Internal Auditors of the UCLV by the middle of last year, being detected numerous deficiencies corresponding to the administration and to the system of established internal control. Based on the manifested necessity the present investigation it is traced as fundamental objective the design of a plan of actions that it contributes to elevate the results of the administration and the internal control, leaving of the results obtained in the Guide of Auto control’s in correspondence with the rule of the System of Internal Control approved by means of the Resolution No. 60/2011 of the General Controller of the Republic and their adaptation to the characteristics of this area. For he/she was carried out it a theoretical-practical investigation of matters associated to the administration system and to the internal control being seen from an integral focus. Corresponding with the theoretical focus is carried out the global diagnosis of the Address until arriving to the practice, which is conditioned by the design of this plan of actions, with which will be able to count the area to improve their administration system and internal control notably, taking like reference the adaptation of the Guide of Auto control’s .
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Palabras clave
Sistema de Gestión, Control Interno, Área de Alimentación