Diseño del sistema de control interno con el enfoque COSO para la Auditoría Interna del Ministerio de Educación, a aplicarse en una institución de educación media fiscal del país

Abstract

The design of the internal control system with the COSO approach to Internal Audit of the Ministry of Education to engage in an institution of secondary education tax country, was performed in order to estimate the probability of occurrence, which will help to improve the system internal control and verify the achievement of the objectives of effectiveness and efficiency of operations, reliability of financial reporting and compliance with laws and legal standards for the development of schools. It will help to correct certain procedures such as monitoring compliance with recommendations, internal control questionnaires, in order to safeguard the resources through the implementation of the five components: control environment, risk assessment, control activities, information and communication and monitoring. The responsibility of internal auditors in this process is to review the implemented control deficiencies noted and promote improvements, but in all cases will be the staff in charge of each area of system maintenance and implementation of improvements. So that neither any area of the institution should be considered responsible, or responsible for internal control, since all servers are committed to its implementation.