Sobre algunos elementos de control interno
Date
2006
Journal Title
Journal ISSN
Volume Title
Publisher
Institución Universitaria Colegio Mayor del Cauca
Abstract
El Estado Colombiano cuenta desde el año 2005 con una nueva herramienta de gestión: el Modelo Estándar de Control Interno MECI 1000:2005, se busca a través de esta herramienta orientar a las entidades hacia el cumplimiento de los objetivos y la contribución a los fines esenciales del Estado. El modelo es el conjunto de tres subsistemas, nueve componentes (tres por subsistema) y 29 elementos. Con el presente escrito haré una reseña sobre la existencia en el Colegio Mayor del Cauca de tres elementos: el Manual de Funciones, el Manual de Procesos y Procedimientos y el Mapa de Riesgos. Como objeto de estudio el MECI puede abordarse desde un método in-ductivo o deductivo, lo importante del estudio es no perder la visión sistémica, fundamento técnico esencial en su construcción y vital al momento de ser implementado en cada unas de las entidades. Su implementación implica sensibilizar a los participantes de los procesos académicos y administrativos, tarea no fácil que requiere de paciencia, perseverancia de los responsables y la contribución de cada uno de los servidores públicos para la construcción y desarrollo de una administración más moderna cuyo objeto sea la satisfacción de los usuarios con servicios y productos de calidad.
In the Latin-American countries the virtual education has had a great impact regarding the possibilities to extend the cover and to define a new education paradigm that involves new settings and new tendencies in the teachinglearning process. The virtual educations plays an important roll in the education on new generations who will be the ones in charge of guide the people’s destination in an immediately future; this responsibility entails all the superior education to tend to find new and modern strategies in the education processes of these generations by guaranteeing high quality education. In order to think of high quality education, it is necessary to introduce new technologies that make the teaching processes more flexible as well as vitalize them, by means of knowledge structures that let to complement the traditional education methods with strategies as the Blended Learning that combines the classical methods advantages to the possibilities offered by the virtual education.
In the Latin-American countries the virtual education has had a great impact regarding the possibilities to extend the cover and to define a new education paradigm that involves new settings and new tendencies in the teachinglearning process. The virtual educations plays an important roll in the education on new generations who will be the ones in charge of guide the people’s destination in an immediately future; this responsibility entails all the superior education to tend to find new and modern strategies in the education processes of these generations by guaranteeing high quality education. In order to think of high quality education, it is necessary to introduce new technologies that make the teaching processes more flexible as well as vitalize them, by means of knowledge structures that let to complement the traditional education methods with strategies as the Blended Learning that combines the classical methods advantages to the possibilities offered by the virtual education.
Description
Keywords
MECI 1000:2005, Control interno, Modelo Estándar de Control Interno, Manual de funciones, Manual de procesos, Manual de procedimientos, Mapa de riesgos