{"id":4075,"date":"2021-06-03T22:03:10","date_gmt":"2021-06-04T03:03:10","guid":{"rendered":"https:\/\/www.aldia.unah.edu.pe\/?p=4075"},"modified":"2021-06-03T22:04:23","modified_gmt":"2021-06-04T03:04:23","slug":"sistema-de-control-interno-modelo-coso","status":"publish","type":"post","link":"https:\/\/aldia.unah.edu.pe\/?p=4075","title":{"rendered":"Sistema de control interno: Modelo COSO"},"content":{"rendered":"\n
\"\"
Ketty Maril\u00fa Moscoso Paucarchuco<\/span>
kmoscoso@unah.edu.pe<\/span><\/figcaption><\/figure>\n
\n

La evaluaci\u00f3n de los controles internos es una de las tareas de auditor\u00eda interna, considerada una responsabilidad primaria. Se entiende por control a toda acci\u00f3n tomada por la gerencia, la junta de accionistas u otra dependencia administrativa de alto nivel,<\/span><\/p>\n

\n

que gestiona el riesgo y aumenta la probabilidad de que las metas establecidas sean logradas.<\/span><\/p>\n

La alta direcci\u00f3n de la organizaci\u00f3n debe planificar, organizar e incluso dirigir las acciones con el fin de proporcionar una seguridad razonable respecto al cumplimiento de la misi\u00f3n del negocio. Los principales prop\u00f3sitos del sistema de control interno buscan la identificaci\u00f3n, estimaci\u00f3n de las infracciones y deficiencias reveladas con el fin de informar a los interesados y estos a su vez eliminar y prevenir las vulneraciones y deficiencias en el futuro.<\/span><\/p>\n

Es necesaria la coordinaci\u00f3n entre el desarrollo del sistema de control interno, los objetivos operativos, las tareas de las divisiones y el recurso humano del ente. El control interno busca mejorar la cultura de gesti\u00f3n de riesgos, el ambiente de inspecci\u00f3n o supervisi\u00f3n, conocer los datos sobre riesgos para una gesti\u00f3n eficaz, verificar el cumplimiento de los actos normativos de la organizaci\u00f3n e implementaci\u00f3n de auditor\u00eda en el \u00e1mbito empresarial.<\/span><\/p>\n

\n

La respuesta oportuna y adecuada al sistema de control para modificar los t\u00e9rminos de las actividades de una empresa (incluidos los cambios en la estructura organizativa, los procesos de negocio con respecto a su perfeccionamiento y la introducci\u00f3n de nuevos procedimientos de vigilancia),<\/span><\/span><\/p>\n

\"\"
Fuente: TimeToast<\/figcaption><\/figure>\n
\n

el desarrollo de reglamentos y actualizaci\u00f3n de los existentes; as\u00ed como la atenci\u00f3n a las recomendaciones para mejorar la confiabilidad y eficiencia de los componentes son resultados que se reflejan en un plan de seguimiento.<\/span><\/p>\n

El modelo COSO lanz\u00f3 una versi\u00f3n actualizada de su Marco Integrado de Control Interno, donde se desarrolla un patr\u00f3n general, que fue especialmente importante porque el \u00e9nfasis se hizo sobre la responsabilidad del liderazgo de la organizaci\u00f3n para el estado de control. <\/span><\/p>\n

COSO es un proceso considerado un medio para un fin, no un fin en s\u00ed mismo, los documentos de orientaci\u00f3n son importantes, a pesar de poseer un nivel moderado de certeza para el logro de objetivos, no hay garant\u00eda absoluta de funcionamiento sin errores.<\/span><\/p>\n

Los objetivos estrat\u00e9gicos, misionales y de apoyo de la organizaci\u00f3n, as\u00ed como la viabilidad y eficiencia financiera (incluida la protecci\u00f3n de activos), confiabilidad de la informaci\u00f3n financiera, cumplimiento de las leyes aplicables y los requisitos reglamentarios, han sido matriz est\u00e1ndar ampliamente aceptado de este modelo.<\/span><\/p>\n

\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"

La evaluaci\u00f3n de los controles internos es una de las tareas de auditor\u00eda interna, considerada una responsabilidad primaria. Se entiende por control a toda acci\u00f3n tomada por la gerencia, la junta de accionistas u otra dependencia administrativa de alto nivel, que gestiona el riesgo y aumenta la probabilidad de que las metas establecidas sean logradas. […]<\/p>\n","protected":false},"author":1,"featured_media":4076,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30],"tags":[],"class_list":["post-4075","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ketty-m-moscoso-paucarchuco"],"yoast_head":"\nSistema de control interno: Modelo COSO - UNAH ALDIA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aldia.unah.edu.pe\/?p=4075\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sistema de control interno: Modelo COSO - UNAH ALDIA\" \/>\n<meta property=\"og:description\" content=\"La evaluaci\u00f3n de los controles internos es una de las tareas de auditor\u00eda interna, considerada una responsabilidad primaria. 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