Evaluación del sistema de control interno al departamento de recursos físicos de la alcaldía del guamo Tolima

Abstract

This case presentation proposal refers to how internal control is understood and defined as a process of inspection, review and surveillance of the financial, accounting, environmental, administrative performance of an entity, among others, in order to minimize and mitigate the risks or the diversion of resources and provide real information according to the established processes and in accordance with the regulations in force by the control entities and the State. According to the above, this study evaluates the internal control system of the physical resources department of the Guamo Tolima Municipal Mayor's Office. Initially, the current state of the processes and procedures carried out in the physical resources department was diagnosed. In turn, the risks present in the internal control of the physical resources department were evaluated through a risk matrix and finally, an improvement plan was designed for the processes and procedures carried out by the physical resources department.