Análisis de la implementación de las recomendaciones de mejora de gestión resultantes de los informes de servicios de control posterior efectuados en la Universidad Nacional Micaela Bastidas de Apurímac, período 2010 – 2018
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2022
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Contraloría General de la República
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El presente trabajo de investigación tiene por finalidad establecer los factores determinantes del bajo nivel de implementación de las recomendaciones de mejora de gestión resultantes de los informes de auditoría de los servicios de control posterior efectuados por la Contraloría General de la República y el Órgano de Control Institucional, en la Universidad Nacional Micaela Bastidas de Apurímac. El origen de la investigación está vinculado a la preocupación por el hecho que, desde la emisión de los informes de control, dichas recomendaciones aún no son implementadas por la Entidad.
Existen indicios de que esto se debe no solo a la falta de diligencia y compromiso de los gestores, sino también a la falta de orientación por parte de la CGR y el desconocimiento y dificultades para formular el Plan de Acción por parte de los gestores responsables de la implementación de recomendaciones emitidas como resultado de los informes de auditoría de las distintas modalidades de los servicios de control posterior, tales como exámenes especiales y auditorías de cumplimiento.
Ante esta situación, como respuesta a la problemática planteada, la presente investigación trabaja a partir de la hipótesis de que el bajo nivel de avance en el proceso de implementación de las recomendaciones para la mejora de la gestión obedece al desconocimiento y dificultad por parte de los gestores públicos en la elaboración del Plan de Acción, a la falta de idoneidad de dichos gestores y a la poca orientación por parte del OCI y la CGR, para la implementación de recomendaciones. Esta situación, como es obvio, tiende a deteriorar los niveles de eficiencia, eficacia y calidad1 de la gestión institucional.
En el esfuerzo de comprobar la hipótesis y en cumplimiento de sus objetivos , el estudio se orienta a al cumplimiento del objetivo consistente en determinar si la formulación de las recomendaciones para la mejora de la gestión de los informes de auditoría resultantes de los servicios de control posterior efectuados en la referida entidad, fueron elaborados adecuadamente, de modo que el objetivo de mejorar los niveles de eficiencia, eficacia y calidad de la gestión institucional, fuera posible de lograr. La investigación realizada muestra, en términos generales, que el problema aludido tiene como principales factores causales, de un lado, la falta de diligencia y compromiso de los gestores, el desconocimiento y las dificultades para formular el Plan de Acción; y del otro, la falta de orientación por parte de la CGR a los gestores responsables de la implementación de las recomendaciones.
The purpose of this research work is to establish the determinants of the low level of implementation of the recommendations for management improvement resulting from the audit reports of the subsequent control services carried out by the Comptroller General of the Republic and the Institutional Control Body, at the Micaela Bastidas de Apurímac National University. The origin of the investigation is linked to concern about the fact that, since the issuance of the control reports, said recommendations have not yet been implemented by the Entity. There are indications that this is due not only to the lack of diligence and commitment of the managers, but also to the lack of guidance from the CGR and the lack of knowledge and difficulties in formulating the Action Plan on the part of the managers responsible for the implementation of recommendations issued as a result of the audit reports of the different modalities of subsequent control services, such as special examinations and compliance audits. Faced with this situation, as a response to the problem raised, this research works from the hypothesis that the low level of progress in the process of implementing the recommendations aimed at improving management is due to ignorance and difficulty on the part of public managers in the preparation of the Action Plan, the lack of suitability of said managers and the little guidance from the OCI and the CGR, for the implementation of recommendations. This situation, obviously, tends to deteriorate the levels of efficiency, effectiveness and quality of institutional management. In the effort to verify the hypothesis and in compliance with its objectives , the study is oriented towards the fulfillment of the objective consisting of determining whether the formulation of recommendations for the improvement of the management of audit reports resulting from subsequent control services carried out in the aforementioned entity, were adequately prepared, so that the objective of improving the levels of efficiency, effectiveness and quality of institutional management was possible to achieve. The research carried out shows, in general terms, that the main causal factors of the aforementioned problem are, on the one hand, the lack of diligence and commitment of the managers, the lack of knowledge and the difficulties in formulating the Action Plan; and on the other, the lack of guidance from the CGR to the managers responsible for the implementation of the recommendations.
The purpose of this research work is to establish the determinants of the low level of implementation of the recommendations for management improvement resulting from the audit reports of the subsequent control services carried out by the Comptroller General of the Republic and the Institutional Control Body, at the Micaela Bastidas de Apurímac National University. The origin of the investigation is linked to concern about the fact that, since the issuance of the control reports, said recommendations have not yet been implemented by the Entity. There are indications that this is due not only to the lack of diligence and commitment of the managers, but also to the lack of guidance from the CGR and the lack of knowledge and difficulties in formulating the Action Plan on the part of the managers responsible for the implementation of recommendations issued as a result of the audit reports of the different modalities of subsequent control services, such as special examinations and compliance audits. Faced with this situation, as a response to the problem raised, this research works from the hypothesis that the low level of progress in the process of implementing the recommendations aimed at improving management is due to ignorance and difficulty on the part of public managers in the preparation of the Action Plan, the lack of suitability of said managers and the little guidance from the OCI and the CGR, for the implementation of recommendations. This situation, obviously, tends to deteriorate the levels of efficiency, effectiveness and quality of institutional management. In the effort to verify the hypothesis and in compliance with its objectives , the study is oriented towards the fulfillment of the objective consisting of determining whether the formulation of recommendations for the improvement of the management of audit reports resulting from subsequent control services carried out in the aforementioned entity, were adequately prepared, so that the objective of improving the levels of efficiency, effectiveness and quality of institutional management was possible to achieve. The research carried out shows, in general terms, that the main causal factors of the aforementioned problem are, on the one hand, the lack of diligence and commitment of the managers, the lack of knowledge and the difficulties in formulating the Action Plan; and on the other, the lack of guidance from the CGR to the managers responsible for the implementation of the recommendations.
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Palabras clave
Auditoría de cumplimiento, Control posterior, Examen especial, Implementación de recomendaciones
Citación
Medina Nolasco, Susan Pamela y Paliza Espinoza, Yesenia Lorele. (2022). Análisis de la implementación de las recomendaciones de mejora de gestión resultantes de los informes de servicios de control posterior efectuados en la Universidad Nacional Micaela Bastidas de Apurímac, período 2010 – 2018. [Trabajo de Investigación, Contraloría General de la República. Escuela Nacional de Control]. Repositorio de la Escuela Nacional de Control.