Validación y perfeccionamiento del Programa de Auditoria de Control Interno en las unidades de Cubalse Villa Clara
Archivos
Fecha
2007-07-24
Autores
Prada Llanes, Yanet
Autie Mendez, Lisbey
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
Este trabajo se desarrolló con el objetivo de perfeccionar y validar el programa de
auditoría de control interno ajustado a las características de las unidades de Cubalse.
Para esto fue necesario aplicar el programa No. 03/06 elaborado por la Unidad Central
de Auditoría Interna Villa Clara, tomándose dos unidades como muestra. En esta
aplicación se encontró un grupo de deficiencias e insuficiencias, las cuales a medida
que fueron detectadas se revisaron en la unidad auditada para luego ser incluidas en
el programa validado. Esto permitió evaluar ambas unidades, otorgándole la
calificación de aceptable al control interno.
El carácter universal del programa dentro de las unidades de Cubalse, estuvo dado
por la realización de un estudio detallado de las características de todas las líneas de
negocios, utilizando resoluciones, instrucciones, reglamentos, Manual de
Procedimientos de las unidades y aplicaciones anteriores, realizadas antes de la
nueva estructura. Como resultado de las modificaciones que suf rió el Programa No.
03/06, se conformó el Programa No. 03/07 de Auditoría de Control Interno para
unidades de Cubalse quedando validado.
A partir de este programa, se elaboró una Página Web que facilitará y agilizará el
trabajo de los auditores. Esta págin a presenta el programa en su totalidad, haciendo
hipervínculos a cada una de las resoluciones e instrucciones que respaldan el mismo,
así como a los objetivos por temática y los cuestionarios de control interno.
This work was developed with the o bjective to perfect and to validate the program of audit of internal adjusted control to the characteristics of the units of Cubalse. For this it was necessary to apply the program No. 03/06 elaborated by the Central Unit of Internal Audit Villa Clara, tak ing two units like sample. In this application was found a group of deficiencies and inadequacies, those which as they were detected they were revised in the auditing unit for then to be included in the validated program. This allowed to evaluate both unit s, granting the qualification of acceptable to the internal control. The universal character of the program inside the units of Cubalse, it was given by the realization of a detailed study of the characteristics of all the lines of business, using resolutions, instructions, regulations, Manual of Procedures of the units and previous applications, carried out before the new structure. As a result of the modifications that it suffered the Program No. 03/06, it was conformed the Program No. 03/07 of Audit of Internal Control for units of Cubalse being validated. Starting from this program, a Page Web was elaborated that it will facilitate and it will speed up the work of the auditors. This page presents the program in its entirety, making hiperlink to each one of the resolutions and instructions that support the same one, as well as to the objectives for thematic and the questionnaires of internal control.
This work was developed with the o bjective to perfect and to validate the program of audit of internal adjusted control to the characteristics of the units of Cubalse. For this it was necessary to apply the program No. 03/06 elaborated by the Central Unit of Internal Audit Villa Clara, tak ing two units like sample. In this application was found a group of deficiencies and inadequacies, those which as they were detected they were revised in the auditing unit for then to be included in the validated program. This allowed to evaluate both unit s, granting the qualification of acceptable to the internal control. The universal character of the program inside the units of Cubalse, it was given by the realization of a detailed study of the characteristics of all the lines of business, using resolutions, instructions, regulations, Manual of Procedures of the units and previous applications, carried out before the new structure. As a result of the modifications that it suffered the Program No. 03/06, it was conformed the Program No. 03/07 of Audit of Internal Control for units of Cubalse being validated. Starting from this program, a Page Web was elaborated that it will facilitate and it will speed up the work of the auditors. This page presents the program in its entirety, making hiperlink to each one of the resolutions and instructions that support the same one, as well as to the objectives for thematic and the questionnaires of internal control.
Descripción
Palabras clave
Control Interno, Auditoría, Cubalse Villa Clara, Perfeccionamiento Empresarial