Citas bibligráficas
Gomez, W., (2023). Incumplimiento de la Implementación del Sistema de Control Interno en la Municipalidad Distrital de Surquillo [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/670699
Gomez, W., Incumplimiento de la Implementación del Sistema de Control Interno en la Municipalidad Distrital de Surquillo [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/670699
@misc{sunedu/3568702,
title = "Incumplimiento de la Implementación del Sistema de Control Interno en la Municipalidad Distrital de Surquillo",
author = "Gomez Ayca, Wendy Marjhorie",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
The work is aimed at non-compliance with the implementation of the Internal Control System in the District Municipality of Surquillo, with the objective of identifying the deficiencies that the institution presents for the presentation of the deliverables in the Internal Control System from the period 2022 in accordance to the regulations issued by the Comptroller General of the Republic. Now, this work is a non-experimental and qualitative descriptive research, the technique applied was interviews, based on the interview guide. Despite having regulations that stipulate that every public entity must necessarily implement SCI in its actions, processes, resources and institutional actions within the established deadlines, this execution has not been met. Once the analysis of the results has been obtained (interviews with the SCI operator, OCI auditor and head of the OCI), the deficiency that the entity presents in compliance with the implementation is based on the fact that the personnel involved in the process lack knowledge in Internal Control, so it does not allow compliance with its implementation. In addition to this, for the entity to comply with a correct implementation of the SCI, it is recommended to found an Internal Control Committee, where internal directives are developed that allow obtaining a work plan which includes information delivery schedules, personnel responsible for the implementation. , meetings, delivery minutes, among others; and above all, constant training for the entity's personnel with the purpose of fulfilling the implementation of the SCI in the MDS in accordance with the CGR regulations.
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