Welcome to Scribd, the world's digital library. Read, publish, and share books and documents. See more
Download
Standard view
Full view
of .
Save to My Library
Look up keyword
Like this
6Activity
P. 1
El control interno en las entidades públicas

El control interno en las entidades públicas

Ratings: (0)|Views: 1,239 |Likes:

More info:

Published by: Jaime Obando Cárdenas on Mar 25, 2011
Copyright:Attribution Non-commercial

Availability:

Read on Scribd mobile: iPhone, iPad and Android.
download as PDF, TXT or read online from Scribd
See more
See less

10/12/2013

pdf

text

original

 
 
Ahkbf Oihcjo GèyjfchwGoczhjoy Pñilkgo ‗ Fwpfgkhlkwzh fc Yf}kwoyâh MkwghlF ‗ bhkloihcjo#ahkbf@nbhkl#gob 
8
FL BOJFLO FWZÈCJHY JF GOCZYOL KCZFYCO PHYH FL FWZHJOGOLOBIKHCO BFGK 800019006Ahkbf Oihcjo GèyjfchwKczyojvggk÷c
Goc lh Gocwzkzvgk÷c jfl høo 8;;8 wf lf hwknc÷ h low hjbkckwzyhjoyfw pñilkgow lhyfwpocwhiklkjhj jf jkwføhy { hplkghy vc hjfgvhjo Wkwzfbh jf Goczyol Kczfyco jfhgvfyjo h gobo lo jkwpvwkfyh lh Lf{# Fw hwâ gobo fl Gocnyfwo jf Golobikh,bfjkhczf lh Lf{ 4> jfl høo 8;;7, fwzhilfgk÷ lhw coybhw phyh fl fafygkgko jflGoczyol Kczfyco fc lhw fczkjhjfw { oynhckwbow jfl Fwzhjo#Fc fl pfyâojo 8;;7 ‗ 900:, fl Jfphyzhbfczo Hjbkckwzyhzk}o jf lh Mvcgk÷c Pñilkgh$JHMP+, gobo oynhckwbo yfnvlhjoy jfl Wkwzfbh jf Goczyol Kczfyco fc fl Phâw,hjhpz÷ lh Fwzyvgzvyh Gocgfpzvhl jf Goczyol Kczfyco jfl “Gobkzë om WpocwoykcnOcnhckqhzkocw om Zdf Zyfhj~h{ Gobbkwwkoc‒, llhbhjo kcmoybf GOWO5 fwzo wff}kjfcgkh fc low kcwzyvbfczow xvf mvfyoc ftknkjow hcvhlbfczf poy flJfphyzhbfczo Hjbkckwzyhzk}o jf lh Mvcgk÷c Pñilkgh $JHMP+ phyh lh f}hlvhgk÷c jflWkwzfbh jf Goczyol Kczfyco fc lhw fczkjhjfw jfl Fwzhjo hl kcgoypoyhywf fc fllow lhwjfcobkchjhw Mhwfw jfl Goczyol, zhczo fc lhw Fcgvfwzhw Yfmfyfcgkhlfw, gobo fclhw Bhzykgfw Yfwñbfcfw jf lh F}hlvhgk÷c#Fc mfiyfyo jfl høo 900:, jfczyo jfl “Pyonyhbh Moyzhlfgkbkfczo jf lh Zyhcwphyfgkh{ lh Yfcjkgk÷c jf Gvfczhw fc Golobikh‒, hvwpkgkhjo poy lh Hnfcgkh jf low FwzhjowVckjow phyh fl Jfwhyyollo Kczfychgkochl ‗ VWHKJ" { opfyhjo poy lh Ghwhlw -Hwwogkhzfw Kcg#, wf fjkz÷ { pvilkg÷ fl “Bojflo jf Goczyol Kczfyco phyh fczkjhjfw jflFwzhjo, Bhygo Gocgfpzvhl‒ { fl “Bojflo Kcwzyvbfczhl‒ phyh fl jkwføo { hplkghgk÷c#Jkgdo Bojflo wf jkwfø÷ hl yfhlkqhywf fl ihlhcgf jf low yfwvlzhjow jfl jfwhyyollojfl wkwzfbh jf goczyol kczfyco fc lhw fczkjhjfw jfl Fwzhjo, pvfw wf gocglv{÷ xvf“… co wf dhc whzkwmfgdo lhw ftpfgzhzk}hw jf wv goczykivgk÷c hl lonyo jf lowoiafzk}ow kcwzkzvgkochlfw { wogkhlfw, pfywkwzkfcjo lh cfgfwkjhj jf moyzhlfgfy flGoczyol Kczfyco phyh dhgfy jfl Fwzhjo vc bojflo jf pyoikjhj { fmkghgkhhjbkckwzyhzk}h, gobo ihwf mvcjhbfczhl phyh fl gvbplkbkfczo jf wv mvcgk÷cwogkhl‒
8
#Jhjo xvf fl Bojflo co dhiâh wkjo kcgoypoyhjo h lh coybhzk}kjhj golobikhch, flPyfwkjfczf jf lh Yfpñilkgh, goc wvafgk÷c h lo jkwpvfwzo fc lhw Lf{fw 4> jf 8;;7 {:4; jf 8;;4, mka÷ lhw polâzkghw jf Goczyol Kczfyco poy yfgobfcjhgk÷c jfl GocwfaoHwfwoy jfl Noikfyco Chgkochl fc bhzfykh jf Goczyol Kczfyco jf lhw fczkjhjfw jflOyjfc Chgkochl { Zfyykzoykhl, fwzhilfgkfcjo { hjopzhcjo fl Bojflo Fwzècjhy jfGoczyol Kczfyco phyh fl Fwzhjo Golobikhco BFGK 800019006 bfjkhczf fl jfgyfzo86;; jf bh{o 97 jf 9006#
8
Bojflo jf Goczyol Kczfyco phyh fczkjhjfw jfl Fwzhjo# Bhygo Gocgfpzvhl ‗ ]fywk÷c K, VWHKJ# Pykbfyhfjkgk÷c Mfiyfyo jf 900:
 
 
Ahkbf Oihcjo GèyjfchwGoczhjoy Pñilkgo ‗ Fwpfgkhlkwzh fc Yf}kwoyâh MkwghlF ‗ bhkloihcjo#ahkbf@nbhkl#gob 
9
 Fc bhyqo jf 900=,fl Jfphyzhbfczo Hjbkckwzyhzk}o jf lh Mvcgk÷c Pñilkgh pvwo hjkwpowkgk÷c jf lhw fczkjhjfw pñilkghw jf low ÷yjfcfw chgkochl { zfyykzoykhl, jf low÷ynhcow jf goczyol jfl Fwzhjo, jf zojow low oynhckwbow gobpfzfczfw { jf lhgkvjhjhcâh fc nfcfyhl, fl Bhcvhl jf Kbplfbfczhgk÷c { Jfwhyyollo jfl BojfloFwzècjhy jf Goczyol Kczfyco, goc fl mkc jf pyobo}fy lh kcwzkzvgkochlkqhgk÷c jflGoczyol gobo dfyyhbkfczh jf nfwzk÷c {, jf fwzh bhcfyh, mhgklkzhy fl gvbplkbkfczojfl bhcjhzo Gocwzkzvgkochl { lfnhl#Gocwkjfyhcjo low hczfykoyfw hwpfgzow jfl goczyol kczfyco fc cvfwzyo phâw,hioyjhbow fl bhygo Gocwzkzvgkochl { lfnhl jfl goczyol kczfyco fc Golobikh phyh lhwfczkjhjfw jfl Fwzhjo5 low hczfgfjfczfw dkwz÷ykgow f kczfychgkochlfw jfl goczyolkczfyco5 fl goczyol kczfyco gobo vch fwzyhzfnkh phyh lh bojfyckqhgk÷c jfl Fwzhjo, flgocgfpzo jf wkwzfbh, fl goczyol kczfyco fafgvzhjo poy pfywochw { lh fwzyvgzvyh jflBojflo Fwzècjhy jf goczyol Kczfyco phyh fl Fwzhjo Golobikhco BFGK 800019006,gobo vc bojflo jf goczyol, jfmkckjo poy fl Hcfto Zëgckgo hl Jfgyfzo 86;; jf9006#
 
 
Ahkbf Oihcjo GèyjfchwGoczhjoy Pñilkgo ‗ Fwpfgkhlkwzh fc Yf}kwoyâh MkwghlF ‗ bhkloihcjo#ahkbf@nbhkl#gob 
7
 
8# BHYGO GOCZKZVGKOCHL [ LFNHL JFL GOCZYOL KCZFYCO PHYH LHWFCZKJHJFW JFL FWZHJO
Zyfw yfmfyfcgkhw gocwzkzvgkochlfw woiyf fl goczyol kczfyco wf fcgvfczyhc fc lhGocwzkzvgk÷c jfl høo 8;;8# Lh pykbfyh fwzè fc fl hyzâgvlo 90; jocjf wf fwzkpvlhxvf1 “Lh hjbkckwzyhgk÷c pñilkgh, fc zojow wvw ÷yjfcfw, zfcjyè vc
goczyol kczfyco 
 xvf wf fafygfyè fc low zëybkcow xvf wføhlf lh lf{‒5 lh wfnvcjh, fc fl hyzâgvlo 9=;xvf goczfbplh1 “…lhw hvzoykjhjfw goyyfwpocjkfczfw fwzèc oilknhjhw h jkwføhy {hplkghy, wfnñc lh chzvyhlfqh jf wvw mvcgkocfw, bëzojow { pyogfjkbkfczow jf
goczyol kczfyco 
jf gocmoybkjhj goc lo jkwpocnh lh lf{…‒5 lh zfygfyh fc fl hyzâgvlo9=4, hl jfmkcky lhw hzykivgkocfw jfl Goczyhloy Nfcfyhl jf lh Yfpñilkgh,fwpfgâmkghbfczf fc fl cvbfyhl =±1 “Gocgfpzvhy woiyf lh ghlkjhj { fmkgkfcgkh jfl
goczyol 
mkwghl
kczfyco 
jf lhw fczkjhjfw { oynhckwbow jfl Fwzhjo‒# Fwzh ñlzkbhyfmfyfcgkh hphyfgf hgobphøhjh jfl hjafzk}o mkwghl, co oiwzhczf lh kczfcgk÷c jflgocwzkzv{fczf fwzè yflhgkochjh goc fl
goczyol kczfyco 
#Fc fl høo 8;;7, fl Gocnyfwo jf lh Yfpñilkgh jfwhyyoll÷ lh Gocwzkzvgk÷c, Chgkochlgoc yfwpfgzo h fwzf zfbh bfjkhczf lh ftpfjkgk÷c jf lh lf{ 4>±# Fl hyzâgvlo 8± jfëwzh, jfmkck÷ fl goczyol kczfyco
 
gobo “… fl wkwzfbh kczfnyhjo poy fl fwxvfbh jfoynhckqhgk÷c { fl gocavczo jf low plhcfw, bëzojow, pykcgkpkow, coybhw,pyogfjkbkfczow { bfghckwbow jf }fykmkghgk÷c { f}hlvhgk÷c hjopzhjow poy vchfczkjhj, goc fl mkc jf pyogvyhy xvf zojhw lhw hgzk}kjhjfw, opfyhgkocfw {hgzvhgkocfw, hwâ gobo lh hjbkckwzyhgk÷c jf lh kcmoybhgk÷c { low yfgvywow, wfyfhlkgfc jf hgvfyjo goc lhw coybhw gocwzkzvgkochlfw { lfnhlfw }knfczfw jfczyo jflhw polâzkghw zyhqhjhw poy lh jkyfggk÷c { fc hzfcgk÷c h lhw bfzhw v oiafzk}owpyf}kwzow‒#Jkgdh lf{ pyfgkw÷, fczyf ozyow hwpfgzow, low wknvkfczfw1 Low oiafzk}ow jfl wkwzfbhjf goczyol kczfyco, wvw ghyhgzfyâwzkghw, wvw flfbfczow, lhw yfwpocwhiklkjhjfw jflgoczyol kczfyco, lh f}hlvhgk÷c { goczyol jf nfwzk÷c, lh jfmkckgk÷c jf lh Vckjhj vOmkgkch jf Goczyol Kczfyco, lhw mvcgkocfw jf low hvjkzoyfw kczfycow { lh gyfhgk÷c jflGobkzë jf Gooyjkchgk÷c jf Goczyol Kczfyco#Lh Lf{ :4; jf 8;;4, poy bfjko jf lh gvhl wf jkgzhyoc lhw coybhw woiyf lhoynhckqhgk÷c { mvcgkochbkfczo jf lhw fczkjhjfw jfl oyjfc chgkochl, bfjkhczf flhyzâgvlo 9> gyf÷ fl Wkwzfbh Chgkochl jf Goczyol Kczfyco# Jkgdo hyzâgvlo mvfyfnlhbfczhjo powzfykoybfczf bfjkhczf fl jfgyfzo 98:6 jf 8;;;# Fc ëwzf, wfjfmkckfyoc, fczyf ozyow hwpfgzow, low wknvkfczfw1 Fl Wkwzfbh Chgkochl jf GoczyolKczfyco, wv èbikzo jf hplkghgk÷c, lh jkyfggk÷c { gooyjkchgk÷c jfl wkwzfbh, wvwkcwzhcgkhw jf hyzkgvlhgk÷c, wvw yfwpocwhilfw, wvw yfnvlhjoyfw, wvw mhgklkzhjozfw,wvw f}hlvhjoyfw { wf hwknchyoc lhw yfwpocwhiklkjhjfw fc wv plhcfhgk÷c,oynhckqhgk÷c, fafgvgk÷c { f}hlvhgk÷c# Hjkgkochlbfczf, wf jfzfybkc÷ lh

You're Reading a Free Preview

Download
/*********** DO NOT ALTER ANYTHING BELOW THIS LINE ! ************/ var s_code=s.t();if(s_code)document.write(s_code)//-->