Propuesta de Mejoramiento del Sistema de Control Interno de la Universidad Surcolombiana.
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Date
2023-05-31
Authors
Bautista Sánchez, Dreidy Vanessa
Advisors
Celis Murcia, Luz Mery
González García, Marcela
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios - UNIMINUTO
Type
Thesis
Rights
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
Este proyecto inicia cuando la Universidad brinda la oportunidad de realizar la práctica profesional II en modalidad de contrato laboral, la cual consistía en implementar un plan de mejora el cual debía estar directamente relacionado con el contenido de la carrera, dicha práctica fue desarrollada en la Oficina de Control Interno de la Universidad Surcolombiana, entidad dedicada a la formación de estudiantes a nivel tecnológico, profesional y posgradual.
Teniendo en cuenta lo anterior, se formuló un plan de mejora para la Oficina de Control Interno, el cual fue basado en la realización de un diagnóstico que arrojó la necesidad de realizar la implementación de un Instructivo de Auditoría, dada la importancia de tener una guía, una bitácora, o incluso, una brújula que guie el quehacer de la dependencia trabajada.
Dicha actividad cobra importancia, toda vez que, al ser una entidad de carácter nacional, dedicada a la educación de nivel superior y cuya actividad de la Oficina de Control Interno está basada en el control de los riesgos de la institución, cuenta supervisión de varios Entes de Control, los cuales están circundando constantemente para garantizar su calidad y la óptima prestación del servicio. A partir de este Instructivo de Auditoría se pudo establecer un punto de partida para ejercer control y verificación de las normativas desde la misma.
This project begins when the University offers the opportunity to carry out the professional practice II in the employment contract modality, which consisted of implementing an improvement plan which should be directly related to the content of the career, said practice was developed in the Office of Internal Control of the Surcolombiana University, an entity dedicated to the training of students at a technological, professional and post-gradual level.Taking into account the above, an improvement plan was formulated for the Internal Control Office, which was based on the realization of a diagnosis that revealed the need to implement an Audit Instruction, given the importance of having a guide, a logbook, or even a compass that guides the work of the dependency worked. Said activity becomes important, since, being a national entity, dedicated to higher level education and whose activity of the Internal Control Office is based on the control of the risks of the institution, it has supervision of several Entities Control, which are constantly surrounding to guarantee their quality and the optimal provision of the service. From this Audit Instructions it was possible to establish a starting point to exercise control and verification of the regulations from it.
This project begins when the University offers the opportunity to carry out the professional practice II in the employment contract modality, which consisted of implementing an improvement plan which should be directly related to the content of the career, said practice was developed in the Office of Internal Control of the Surcolombiana University, an entity dedicated to the training of students at a technological, professional and post-gradual level.Taking into account the above, an improvement plan was formulated for the Internal Control Office, which was based on the realization of a diagnosis that revealed the need to implement an Audit Instruction, given the importance of having a guide, a logbook, or even a compass that guides the work of the dependency worked. Said activity becomes important, since, being a national entity, dedicated to higher level education and whose activity of the Internal Control Office is based on the control of the risks of the institution, it has supervision of several Entities Control, which are constantly surrounding to guarantee their quality and the optimal provision of the service. From this Audit Instructions it was possible to establish a starting point to exercise control and verification of the regulations from it.
Description
Elaborar el Instructivo de Auditoría de la Oficina de Control Interno de la Universidad Surcolombiana
Keywords
Control interno, Auditoría, Instructivo, Seguimiento, Normativa, Internal control, Audit, Statute, Monitoring, Regulations, Auditoria