Diseño del sistema de control interno para la delegación territorial Centro Gaviota S.A
Fecha
2013-06-24
Autores
Piñero Hernández, Juán José
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
El turismo ha alcanzado un desarrollo gradual en el país convirtiéndose en uno de los principales sectores de la economía nacional, es fuente de ingresos en divisas y empleo e impulsa otras actividades de la economía, por ello debe convertirse en el sector líder en el control, aspectos que justifican las permanentes exigencias hacia su fortalecimiento y de esta forma poder prevenir y enfrentar el delito, las ilegalidades y las posibles manifestaciones de corrupción con mayor efectividad. La Delegación Territorial Centro, subordinada al Grupo de Turismo Gaviota S.A., tiene a su cargo la red hotelera de la cayería noreste de Villa Clara, por lo cual no queda exenta de esta problemática, siendo necesario un perfeccionamiento en su sistema de control interno que garantice razonablemente el cumplimiento de los objetivos de control. A tales efectos, se implementa la Resolución 60 de la Contraloría General de la República (CGR) de marzo de 2011, con el fin de contrarrestar la situación actual respecto al control. Nuestra entidad, aún cuando tiene establecido mecanismos de control interno, su Consejo de Dirección considera oportuno y necesario modificar sus planes de prevención de riesgos y diseñar su sistema, en busca de un control más eficaz y adaptado a sus condiciones y características, que realmente sirva a la administración para dirigir, controlar y garantizar razonablemente el cumplimiento de los objetivos de trabajo, de su misión y visión y
pueda preservar sus medios y recursos, contribuyendo de esta forma al cumplimiento de los lineamientos económicos y sociales del Partido.
Tourism has been developing gradually so that it has become one of the most important economical sectors in our country because it is a great source of acquiring currency and employment besides that it vitalizes other economical activities therefore it has to become the leading sector of control, so the exigencies towards its strengthening are well justified allowing us to prevent crimes, illegalities and corruption effectively. The Central territory Local Office under Gaviota SA Tourism Group is in charge of the hotels chain in the northeast of Villa Clara, reasons for which it is not out of this problem needing an updating process for the in-control system that reasonably guarantees the fulfilment of the control goals. For that reason we are implementing Resolution-60 from March 2011 so as to improve our situation regarding control. Although our entity has established some in-control systems our Leading Staff considers their modification and redesigning a need in order to have an efficacious control organization adapted to our characteristics and conditions allowing our Conducting Staff manage, control and reasonably guarantee the fulfilment of the working objectives, mission and vision preserving their means and resources helping in this way to the achievement of the guidelines of our Party.
Tourism has been developing gradually so that it has become one of the most important economical sectors in our country because it is a great source of acquiring currency and employment besides that it vitalizes other economical activities therefore it has to become the leading sector of control, so the exigencies towards its strengthening are well justified allowing us to prevent crimes, illegalities and corruption effectively. The Central territory Local Office under Gaviota SA Tourism Group is in charge of the hotels chain in the northeast of Villa Clara, reasons for which it is not out of this problem needing an updating process for the in-control system that reasonably guarantees the fulfilment of the control goals. For that reason we are implementing Resolution-60 from March 2011 so as to improve our situation regarding control. Although our entity has established some in-control systems our Leading Staff considers their modification and redesigning a need in order to have an efficacious control organization adapted to our characteristics and conditions allowing our Conducting Staff manage, control and reasonably guarantee the fulfilment of the working objectives, mission and vision preserving their means and resources helping in this way to the achievement of the guidelines of our Party.
Descripción
Palabras clave
Sistema de Control Interno, Sistema de Gestión, Delegación Territorial Centro Gaviota S.A.