Biblioteca Digital de VanguardiaDiagnosis of the Internal Control System at the new and digna life Foundation of the city of Montería
This research focused on carrying out a diagnosis of the Internal Control System at the New and Digna Life Foundation of the city of Montería, using the COSO internal control model. The sample unit corresponds to the Foundation, taking for the study 12 subjects participating in the managerial, admin...
| Autores principales: | , , |
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| Formato: | Revistas |
| Lenguaje: | Español |
| Publicado: |
EFIM Ediciones
2021
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| Acceso en línea: | http://www.revistaanfibios.org/ojs/index.php/afb/article/view/90 |
| _version_ | 1782333994454482944 |
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| author | Causil-Lengua, Carlos A. Bravo-Yepes, Alexander Becerra-Ossa, Jhennys P. |
| author_facet | Causil-Lengua, Carlos A. Bravo-Yepes, Alexander Becerra-Ossa, Jhennys P. |
| author_sort | Causil-Lengua, Carlos A. |
| collection | Revista |
| description | This research focused on carrying out a diagnosis of the Internal Control System at the New and Digna Life Foundation of the city of Montería, using the COSO internal control model. The sample unit corresponds to the Foundation, taking for the study 12 subjects participating in the managerial, administrative, operational and control positions that were directly related to the control activities; the instruments used for data collection were a questionnaire containing 18 items and a check or checklist, used to expand the information obtained through the questionnaire applied. As a result of the investigation, it was possible to obtain that the organization under study is exposed to various risks of a financial, economic and legal nature, since there are failures in the implementation and structuring of the Internal Control System, where it could be evidenced that no There is a designated or responsible area for managing it, which affects the independence of one process from another when establishing controls and carrying out the preventive and / or corrective measures that may take place. The Internal Control System is an essential tool in this type of organizations because it helps minimize risks and make better decision-making, resulting in greater operationality and process flow. |
| format | Revistas |
| id | anfibios-article-90 |
| institution | Revista científica Anfibios |
| language | Español |
| publishDate | 2021 |
| publisher | EFIM Ediciones |
| record_format | ojs |
| spelling | anfibios-article-902021-12-24T09:57:26Z Diagnosis of the Internal Control System at the new and digna life Foundation of the city of Montería Diagnóstico del Sistema de Control Interno en la Fundación vida nueva y digna de la ciudad de Montería Causil-Lengua, Carlos A. Bravo-Yepes, Alexander Becerra-Ossa, Jhennys P. This research focused on carrying out a diagnosis of the Internal Control System at the New and Digna Life Foundation of the city of Montería, using the COSO internal control model. The sample unit corresponds to the Foundation, taking for the study 12 subjects participating in the managerial, administrative, operational and control positions that were directly related to the control activities; the instruments used for data collection were a questionnaire containing 18 items and a check or checklist, used to expand the information obtained through the questionnaire applied. As a result of the investigation, it was possible to obtain that the organization under study is exposed to various risks of a financial, economic and legal nature, since there are failures in the implementation and structuring of the Internal Control System, where it could be evidenced that no There is a designated or responsible area for managing it, which affects the independence of one process from another when establishing controls and carrying out the preventive and / or corrective measures that may take place. The Internal Control System is an essential tool in this type of organizations because it helps minimize risks and make better decision-making, resulting in greater operationality and process flow. La presente investigación se centró en realizar un diagnóstico del Sistema de Control Interno (SCI) en la Fundación Vida Nueva y Digna de la ciudad de Montería, utilizando para ello el modelo de control interno COSO. La unidad muestral corresponde a la Fundación, tomando para el estudio 12 sujetos participantes de los cargos gerenciales, administrativos, operativos y órganos de control que se encontraban relacionados directamente con las actividades de control; los instrumentos utilizados para la recolección de datos fueron un cuestionario que contenía 18 ítems y una lista de verificación o chequeo, empleada con el fin de ampliar la información obtenida a través del cuestionario aplicado. Como resultado de la investigación se pudo obtener que la organización objeto de estudio se encuentra expuesta a diversos riesgos de índole financiero, económico y legal, toda vez que existen fallas en la implementación y estructuración del Sistema de Control Interno, donde se pudo evidenciar que no existe un área designada o encargada del manejo del mismo, lo cual afecta la independencia de un proceso frente a otro al momento de establecer los controles y realizar las medidas preventivas y/o correctivas a que hubiese lugar. El Sistema de Control Interno es una herramienta esencial en este tipo de organizaciones porque ayuda a minimizar riesgos y realizar una mejor toma de decisiones, obteniendo como resultado una mayor operacionalidad y flujo en los procesos. EFIM Ediciones 2021-11-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo revisado por pares application/pdf text/html http://www.revistaanfibios.org/ojs/index.php/afb/article/view/90 10.37979/afb.2021v4n2.90 Anfibios; Vol 4 No 2 (2021): July - December 2021; 11-19 Anfibios; v. 4 n. 2 (2021): Julio - Diciembre 2021; 11-19 Revista científica anfibios; Vol. 4 Núm. 2 (2021): Julio - Diciembre 2021; 11-19 2711-0532 2665-1513 spa http://www.revistaanfibios.org/ojs/index.php/afb/article/view/90/106 http://www.revistaanfibios.org/ojs/index.php/afb/article/view/90/115 Derechos de autor 2021 Revista científica anfibios |
| spellingShingle | Causil-Lengua, Carlos A. Bravo-Yepes, Alexander Becerra-Ossa, Jhennys P. Diagnosis of the Internal Control System at the new and digna life Foundation of the city of Montería |
| title | Diagnosis of the Internal Control System at the new and digna life Foundation of the city of Montería |
| title_full | Diagnosis of the Internal Control System at the new and digna life Foundation of the city of Montería |
| title_fullStr | Diagnosis of the Internal Control System at the new and digna life Foundation of the city of Montería |
| title_full_unstemmed | Diagnosis of the Internal Control System at the new and digna life Foundation of the city of Montería |
| title_short | Diagnosis of the Internal Control System at the new and digna life Foundation of the city of Montería |
| title_sort | diagnosis of the internal control system at the new and digna life foundation of the city of montería |
| url | http://www.revistaanfibios.org/ojs/index.php/afb/article/view/90 |