Factores determinantes en la eficacia del proceso de seguimiento y evaluación del sistema de control interno, en la Municipalidad Provincial del Cusco, periodo 2021-2022 y semestre del 2023
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2023
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Contraloría General de la República. Escuela Nacional de Control
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La adecuada implementación del Sistema de Control Interno (SCI) en los gobiernos locales es un reto pendiente en la administración pública. El presente trabajo de investigación, realizado en el marco de la Maestría en Control Gubernamental de la Escuela Nacional de Control de la Contraloría General de la República (CGR) del Perú, está orientado a contribuir a que la Municipalidad Provincial del Cusco (MPC) adopte medidas concretas para una efectiva implementación del Plan de Acción Anual (PAA), en el marco del SCI, y así optimizar su gestión a partir del diseño e implementación de las medidas de remediación y control. De acuerdo con los alcances contenidos en la normativa de Control Interno.
De esta manera, se espera contribuir a la correcta utilización y destino de los recursos públicos asignados a esta importante entidad pública, donde la MPC durante el 2021 ejecutó un presupuesto de más de S/ 300 millones. En términos generales, la investigación busca extraer lecciones de la experiencia de la MPC, con el propósito de contribuir al proceso de implementación del PAA en el marco del Sistema de Control Interno, de acuerdo con las normas y directivas de la CGR, contribuyendo así a el cumplimiento de los objetivos de control interno en la MPC, así como, en el rol de supervisor de la CGR, labor de la Contraloría General de la República. Esto tiene pleno sentido si se toma en consideración la existencia de ciertos factores que interviene en el proceso de seguimiento, y evaluación son considerados insuficientes, de acuerdo con los informes de servicios relacionados de la OCI. y con un nivel limitado de participación de los colaboradores, de acuerdo con los resultados obtenidos en la encuesta aplicada a los actores participantes en la gestión del SCI de la MPC para el año 2021 - 2022. Y primer semestre 2023. A la luz de este contexto, la investigación ha determinado algunos aportes, sobre algunos de los factores fundamentales que impactan el proceso de seguimiento y evaluación de la implementación del PAA, especialmente en lo que corresponde a los ejes: Gestión de Riesgos, Cultura Organizacional y Supervisión. En esta línea, se han analizado detenidamente las variables que actúan para la implementación del Plan de Acción Anual (PAA) de la Entidad de Control y Prevención (MPC) en el año 2021 y 2022. Y primer semestre 2023. El presente trabajo contiene propuestas, como un conjunto de medidas específicas que, si se implementan de manera efectiva, contribuirán al proceso de seguimiento, evaluación e implementación, y el consiguiente fortalecimiento al SCI de la MPC. dentro del marco del Sistema de Control Interno (SCI). Este enfoque se centra en los gobiernos locales de Perú. Para lo que se consideró la MPC, en el periodo 2021-2022. Y primer semestre 2023. En particular, antes de llevar a cabo el seguimiento y evaluación del SCI implementación y seguimiento del PAA en la MPC, es importante resaltar el mismo proceso de formulación del PAA. Donde estos factores son determinantes, ya que afectan y restringen la calidad y oportunidad de los servicios que se ofrecen por parte de la MPC a la ciudadanía. La percepción de los ciudadanos sobre si se cumplen o no sus expectativas se encuentra estrechamente vinculada a las intervenciones públicas, provisión de bienes y servicios proporcionados por la entidad.
Los resultados de esta investigación se basan en la información recopilada, de los reportes emitidos durante los años 2021-2022. Y primer semestre 2023., que han servido como insumo para el estudio. Se recomienda encarecidamente que estos resultados sean compartidos tanto con la MPC y la Contraloría General de la República (CGR). Es esencial destacar la importancia de realizar un efectivo proceso de seguimiento, evaluación de la implementación del PAA, para asegurar el logro del objetivo del SCI, donde se advierte la necesidad de una identificación precisa de los riesgos y deficiencias a ser consideradas en los PAA y así contribuir con la gestión de la MPC Estos objetivos se sugieren ser definidos con la participación de personal capacitado y, en la medida de lo posible.
The adequate implementation of the Internal Control System (ICS) in local governments is a pending challenge in public administration. The present research work, carried out within the framework of the Master's Degree in Government Control of the National School of Control of the Comptroller General of the Republic (CGR) of Peru, is aimed at contributing to the Provincial Municipality of Cusco (MPC) adopting concrete measures for an effective implementation of the Annual Action Plan (PAA), within the framework of the SCI, and thus optimize its management based on the design and implementation of remediation and control measures. In accordance with the scope contained in the Internal Control regulations. In this way, it is expected to contribute to the correct use and destination of public resources assigned to this important public entity, where the MPC during 2021 executed a budget of more than S/ 300 million. In general terms, the research seeks to draw lessons from the MPC experience, with the purpose of contributing to the implementation process of the PAA within the framework of the Internal Control System, in accordance with the standards and directives of the CGR, thus contributing to compliance with internal control objectives in the MPC, as well as, in the role of supervisor of the CGR, the work of the Comptroller General of the Republic. This makes complete sense if one takes into consideration the existence of certain factors involved in the monitoring and evaluation process that are considered insufficient, according to the OIC related services reports. and with a limited level of participation of collaborators, according to the results obtained in the survey applied to the actors participating in the management of the SCI of the MPC for the year 2021 - 2022. And first semester 2023. In light of this context, the research has determined some contributions on some of the fundamental factors that impact the monitoring and evaluation process of the implementation of the PAA, especially in what corresponds to the axes: Risk Management, Organizational Culture and Supervision. Along these lines, the variables that act for the implementation of the Annual Action Plan (PAA) of the Control and Prevention Entity (MPC) in the year 2021 and 2022 have been carefully analyzed. And first semester 2023. This work contains proposals, such as a set of specific measures that, if implemented effectively, will contribute to the monitoring, evaluation and implementation process, and the consequent strengthening of the SCI of the MPC. within the framework of the Internal Control System (SCI). This approach focuses on local governments in Peru. For what the MPC was considered, in the period 2021-2022. And first semester 2023. In particular, before carrying out the monitoring and evaluation of the SCI, implementation and monitoring of the PAA in the MPC, it is important to highlight the same process of formulating the PAA. Where these factors are decisive, since they affect and restrict the quality and opportunity of the services offered by the MPC to citizens. Citizens' perception of whether or not their expectations are met is closely linked to public interventions, provision of goods and services provided by the entity. The results of this investigation are based on the information collected from the reports issued during the years 2021-2022. And first semester 2023., which have served as input for the study. It is strongly recommended that these results be shared with both the MPC and the Comptroller General of the Republic (CGR). It is essential to highlight the importance of carrying out an effective process of monitoring and evaluating the implementation of the PAA, to ensure the achievement of the objective of the SCI, where the need for a precise identification of the risks and deficiencies to be considered in the PAA and thus contributing to the management of the MPC. These objectives are suggested to be defined with the participation of trained personnel and, to the extent possible.
The adequate implementation of the Internal Control System (ICS) in local governments is a pending challenge in public administration. The present research work, carried out within the framework of the Master's Degree in Government Control of the National School of Control of the Comptroller General of the Republic (CGR) of Peru, is aimed at contributing to the Provincial Municipality of Cusco (MPC) adopting concrete measures for an effective implementation of the Annual Action Plan (PAA), within the framework of the SCI, and thus optimize its management based on the design and implementation of remediation and control measures. In accordance with the scope contained in the Internal Control regulations. In this way, it is expected to contribute to the correct use and destination of public resources assigned to this important public entity, where the MPC during 2021 executed a budget of more than S/ 300 million. In general terms, the research seeks to draw lessons from the MPC experience, with the purpose of contributing to the implementation process of the PAA within the framework of the Internal Control System, in accordance with the standards and directives of the CGR, thus contributing to compliance with internal control objectives in the MPC, as well as, in the role of supervisor of the CGR, the work of the Comptroller General of the Republic. This makes complete sense if one takes into consideration the existence of certain factors involved in the monitoring and evaluation process that are considered insufficient, according to the OIC related services reports. and with a limited level of participation of collaborators, according to the results obtained in the survey applied to the actors participating in the management of the SCI of the MPC for the year 2021 - 2022. And first semester 2023. In light of this context, the research has determined some contributions on some of the fundamental factors that impact the monitoring and evaluation process of the implementation of the PAA, especially in what corresponds to the axes: Risk Management, Organizational Culture and Supervision. Along these lines, the variables that act for the implementation of the Annual Action Plan (PAA) of the Control and Prevention Entity (MPC) in the year 2021 and 2022 have been carefully analyzed. And first semester 2023. This work contains proposals, such as a set of specific measures that, if implemented effectively, will contribute to the monitoring, evaluation and implementation process, and the consequent strengthening of the SCI of the MPC. within the framework of the Internal Control System (SCI). This approach focuses on local governments in Peru. For what the MPC was considered, in the period 2021-2022. And first semester 2023. In particular, before carrying out the monitoring and evaluation of the SCI, implementation and monitoring of the PAA in the MPC, it is important to highlight the same process of formulating the PAA. Where these factors are decisive, since they affect and restrict the quality and opportunity of the services offered by the MPC to citizens. Citizens' perception of whether or not their expectations are met is closely linked to public interventions, provision of goods and services provided by the entity. The results of this investigation are based on the information collected from the reports issued during the years 2021-2022. And first semester 2023., which have served as input for the study. It is strongly recommended that these results be shared with both the MPC and the Comptroller General of the Republic (CGR). It is essential to highlight the importance of carrying out an effective process of monitoring and evaluating the implementation of the PAA, to ensure the achievement of the objective of the SCI, where the need for a precise identification of the risks and deficiencies to be considered in the PAA and thus contributing to the management of the MPC. These objectives are suggested to be defined with the participation of trained personnel and, to the extent possible.
Descripción
Palabras clave
Sistema de Control Interno, Gestión de riesgos, Administración pública, Cultura organizacional, Medidas de control, Medidas de remediación
Citación
Núñez Del Prado Coll Cárdenas, Marco Antonio. (2023). Factores determinantes en la eficacia del proceso de seguimiento y evaluación del sistema de control interno, en la Municipalidad Provincial del Cusco, periodo 2021-2022 y semestre del 2023. [Trabajo de Investigación, Contraloría General de la República. Escuela Nacional de Control]. Repositorio de la Escuela Nacional de Control.