Manual de políticas y procedimientos para evaluaciones y aplicación de control interno preventivo en la PGR
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Date
2024-07-01
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Abstract
La presente investigación se basa en la evaluación de la Unidad de Control Interno de la
Procuraduría General de la Republica tomando aspectos clave como ser capacidad y competencias
del personal, lineamientos y herramientas con las que actualmente cuenta, así mismo una propuesta
de implementación de un manual de políticas y procesos que sirva como guía a las evaluaciones
realizadas por la UCI, con el objetivo de brindar una herramienta que guie hacia una ejecución
adecuada las evaluaciones a las demás dependencias de la PGR, además busca proveer de
información relevante en su actual proceso de fortalecimiento de la unidad. La investigación es
descriptiva transversal no experimental en la cual se obtuvo la información requerida por medio
de entrevistas al Procurador General de la República, a la jefa de la UCI, a oficial de la UCI y a un
experto en control interno en organizaciones públicas y privadas, también una encuesta al Comité
de Control Interno (COCOIN) de las cuales se pudo confirmar la importancia del tema de
investigación, también que la PGR tiene un lineamiento adecuado para la creación o actualización
de manuales, pero para mejorar y lograr un control integral de la operación de la institución debe
robustecer la unidad integrando personal técnico con experiencia en áreas legales y en la
elaboración de políticas.
This investigation is based on the evaluation of the Unidad de Control Interno de la Procuraduria General de la Republica de Honduras, taking key aspects such as the capacity and competencies of the personnel, guidelines and tools that it currently has, as well as a proposal for the implementation of a manual. of policies and processes that serve as a guide to the evaluations carried out by the UCI, with the objective of providing a tool that guides the evaluations to the other agencies of the PGR towards adequate execution, and also seeks to provide relevant information in its current evaluation process. strengthening the unit. The research is descriptive cross-sectional non-experimental in which the required information was obtained through interviews with the Procurador General de la Republica, the head of the UCI, an officer of the UCI and an expert in internal control in public and private organizations. also a survey to the Internal Control Committee (COCOIN) from which it was possible to confirm the importance of the research topic, also that the PGR has an adequate guideline for the creation or updating of manuals, but to improve and achieve comprehensive control of the operation of the institution must strengthen the unit by integrating technical personnel with experience in legal areas and policy development.
This investigation is based on the evaluation of the Unidad de Control Interno de la Procuraduria General de la Republica de Honduras, taking key aspects such as the capacity and competencies of the personnel, guidelines and tools that it currently has, as well as a proposal for the implementation of a manual. of policies and processes that serve as a guide to the evaluations carried out by the UCI, with the objective of providing a tool that guides the evaluations to the other agencies of the PGR towards adequate execution, and also seeks to provide relevant information in its current evaluation process. strengthening the unit. The research is descriptive cross-sectional non-experimental in which the required information was obtained through interviews with the Procurador General de la Republica, the head of the UCI, an officer of the UCI and an expert in internal control in public and private organizations. also a survey to the Internal Control Committee (COCOIN) from which it was possible to confirm the importance of the research topic, also that the PGR has an adequate guideline for the creation or updating of manuals, but to improve and achieve comprehensive control of the operation of the institution must strengthen the unit by integrating technical personnel with experience in legal areas and policy development.
Keywords
Control interno, Políticas, Procesos