Propuesta para el perfeccionamiento del Sistema de Control Interno en la UJC Provincial
Archivos
Fecha
2007-07-24
Autores
Mena Cortés, Yutzedys
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
La adecuada implementación del Sistema de Control Interno constituye un sostén fundamental para lograr la eficiencia y eficacia en las entidades estatales ya que como se expresa en la Resolución 297/03 del MFP, surgida en Cuba en la celebración del V Congreso del PCC, el estudio de la situación actual de esta actividad reconoce en el país la ausencia de una definición común de Control Interno que responda a los intereses de todas las partes y facilite la comunicación y unificación de expectativas. En el Comité Provincial de la UJC dicho sistema no cumple con los resultados esperados que requiere el momento en que vive el país, es por ello que cada investigación que se realice con el fin de lograr su perfeccionamiento se considera provechosa para obtener la efectividad de estos resultados. Mediante el diagnóstico realizado en esta investigación se obtuvieron los puntos débiles y las deficiencias que afectan el sistema, lo cuál conllevó al desarrollo de una propuesta para lograr el fortalecimiento y conocimiento de los procesos, así como para proporcionar las mejoras en el mismo y su evaluación. Con el desarrollo de esta propuesta, además de perfeccionarlo, se podrán dar respuestas a los objetivos de la entidad así como al funcionamiento de sus actividades, logrando que la información sea confiable, que exista eficiencia y eficacia en las operaciones, que se cumplan las leyes, reglamentos y políticas establecidas y el control de todo tipo de recursos a disposición de la entidad.
The appropriate implementation of the Internal Control system constitutes the main support to achieve the efficiency and effectiveness in the state entities as it is expressed in the Resolution 297/03 of the MFP, arisen in Cuba in the celebration of the V Congress of the PCC, the study of the current situation of this activity recognizes in the country the absence of a common definition of Internal Control which responds the interests of all the parts and facilitate the communication and unification of expectations. In the Provincial Committee of the UJC this system it doesn't fulfill the prospective results that it requires the moment the country lives nowadays, that´s why each investigation that is carried out with the purpose of achieving its improvement is considered profitable to obtain the effectiveness of these results. Throughout the diagnosis carried out in this investigation the weak points and the deficiencies that affect the system were obtained, which leaded us to the development of a proposal to achieve the invigoration and knowledge of the processes as well as to provide the improvements and it´s evaluation. With the development of this proposal besides perfecting it, we can give some answers to the objectives of the entity as well as the functioning of it´s activities, achieving that the information is reliable, that there is efficiency and effectiveness in the operations, that the laws, regulations and established politics must be followed as well as the control of all type of resources at the disposal of the entity.
The appropriate implementation of the Internal Control system constitutes the main support to achieve the efficiency and effectiveness in the state entities as it is expressed in the Resolution 297/03 of the MFP, arisen in Cuba in the celebration of the V Congress of the PCC, the study of the current situation of this activity recognizes in the country the absence of a common definition of Internal Control which responds the interests of all the parts and facilitate the communication and unification of expectations. In the Provincial Committee of the UJC this system it doesn't fulfill the prospective results that it requires the moment the country lives nowadays, that´s why each investigation that is carried out with the purpose of achieving its improvement is considered profitable to obtain the effectiveness of these results. Throughout the diagnosis carried out in this investigation the weak points and the deficiencies that affect the system were obtained, which leaded us to the development of a proposal to achieve the invigoration and knowledge of the processes as well as to provide the improvements and it´s evaluation. With the development of this proposal besides perfecting it, we can give some answers to the objectives of the entity as well as the functioning of it´s activities, achieving that the information is reliable, that there is efficiency and effectiveness in the operations, that the laws, regulations and established politics must be followed as well as the control of all type of resources at the disposal of the entity.
Descripción
Palabras clave
Perfeccionamiento, Ambiente de Control, Evaluacion de Riesgos