ESTRATEGIAS DE CONTROL INTERNO PARA LA GERENCIA PÚBLICA
No Thumbnail Available
Date
Advisors
Evaluators
Journal Title
Journal ISSN
Volume Title
Publisher
Universidad Industrial de Santander
Abstract
Description
RESUMENLa investigación presenta como objetivo general, proponer estrategias para fortalecer el control interno en la Gerencia Técnica del Instituto Autónomo de Vialidad del Estado Táchira - (IVT), que permitan mejorar el control Interno a través de la correcta aplicación de los componentes del COSO II. El proporcionar esta herramienta al personal Directivo y Funcionarios del IVT, logrará, eficiencia, eficacia y confiabilidad de las actividades realizadas. La investigación se ubicó dentro de un estudio descriptivo y de campo bajo la modalidad de proyecto factible. La población estuvo conformada por cuarenta y tres personas que laboran en la Gerencia Técnica del IVT. Se aplicó una entrevista al personal Directivo y un cuestionario a los Funcionarios de dicha gerencia. Se analizaron los datos a través del diagrama de Ishikawa, se identificaron las causas que ocasionan el problema investigado, observándose debilidades en todos los componentes, especialmente en el Ambiente Interno, Actividades de Control e Información y Comunicación. Por su sencillez y viabilidad estas estrategias pueden aplicarse en otros organismos públicos.Palabras clave: Control y Ambiente Interno, Gestión del Riesgo, Actividades de Control, Información y Comunicación, Supervisión y Monitoreo.
ABSTRACTThis research aims at proposing strategies to strengthen internal control procedures at the technical management office of the Instituto Autónomo de Vialidad del Estado Táchira (IVT), in order to improve internal control through the proper implementation of the components of COSO II. Providing this tool to managing officials at IVT will increaseates of achievement, efficiency, effectiveness and reliability of their activities. This study is part of the descriptiveield studies methodology and is considered a feasible project. The sample population was forty-three people working in technical management at IVT. Both, an interview and a questionnaire were administered to managers and management officials. Data were analyzed through the Ishikawa diagram. Main causes of the studied phenomenon were identified, weaknesses were observed in all components, maily in those dealing with Internal Affairs, Control Activities and Information and Communication. Due to their simplicity and feasibility, the strategies hereby proposed can be applied to other public offices.Key words: control and Internal Environment, risk management control, Control Activities, Information and Communication, supervision and monitoring.
ABSTRACTThis research aims at proposing strategies to strengthen internal control procedures at the technical management office of the Instituto Autónomo de Vialidad del Estado Táchira (IVT), in order to improve internal control through the proper implementation of the components of COSO II. Providing this tool to managing officials at IVT will increaseates of achievement, efficiency, effectiveness and reliability of their activities. This study is part of the descriptiveield studies methodology and is considered a feasible project. The sample population was forty-three people working in technical management at IVT. Both, an interview and a questionnaire were administered to managers and management officials. Data were analyzed through the Ishikawa diagram. Main causes of the studied phenomenon were identified, weaknesses were observed in all components, maily in those dealing with Internal Affairs, Control Activities and Information and Communication. Due to their simplicity and feasibility, the strategies hereby proposed can be applied to other public offices.Key words: control and Internal Environment, risk management control, Control Activities, Information and Communication, supervision and monitoring.