In this section, we have compiled the most common questions related to Internal Control at the University of La Guajira. Our goal is to provide clear and concise answers to the most frequent doubts that may arise regarding this important aspect of university management. If you have questions about how Internal Control works in the institution, its purposes or procedures, this section will provide you with the necessary information. Also, if you do not find the answer to your question, do not hesitate to contact us; we are here to help you better understand our commitment to integrity, transparency and efficiency at the University of La Guajira.
What is the internal control system?
It is a system of a preventive nature, made up of the organizational scheme and the set of plans, methods, principles, standards, procedures and verification and evaluation mechanisms adopted by an entity.
What is the purpose of the internal control system?
Strengthen public entities so that they establish internal preventive mechanisms to provide reasonable assurance regarding the achievement of the institutional goals and objectives set by management, in accordance with the constitutional and legal standards in force.
¿Cuáles son los objetivos del sistema de control interno?
- Establish mechanisms for the protection of the organization's resources against possible risks that may affect them.
- Generate mechanisms for management evaluation and follow-up.
- Establish guidelines that allow for the timeliness and reliability of information with emphasis on accounting and financial issues.
- To increase the effectiveness, efficiency and effectiveness of institutional management.
What is the MECI and what is it for?
It is the Internal Control Standard Model, established for State entities that provides a structure for the control of strategy, management and evaluation in State entities, whose purpose is to guide them towards the fulfillment of their institutional objectives and the contribution of these to the essential purposes of the State.
Why should the University implement the MECI?
According to articles 209 and 269 of the National Constitution, public entities are obliged to implement, design and apply internal control methods and procedures. Likewise, Article 5 of Law 87 of 1993 establishes that they shall implement the SCI "all agencies and entities of the Branches of the Public Power in its different orders and levels as well as in the electoral organization, in the control agencies, in the public establishments, in the industrial and commercial companies of the State, in the mixed economy companies in which the State owns 90% or more of the capital stock, in the Bank of the Republic and in the funds of budgetary origin".
How is the MECI structured?
The MECI has 5 components: Control Environment, Risk Management, Control Activities, Information and Communication, Monitoring or continuous supervision activities.
What is the three (3) line of defense scheme of the MECI?
It is a scheme for assigning responsibilities and roles for risk management and control, which is distributed among various employees and collaborators of the University. It is composed of a Strategic Line, First, Second and Third Line.
Who is in each line of defense?
Strategic Line: Defines and evaluates control guidelines. It is made up of Senior Management and the Institutional Internal Control Coordination Committee.
First Line: Internal Control Measures, day-to-day controls. Executed by the work team. As well as Operational Management controls, executed by a process manager or leader.
Second line: The members of this committee are the Middle and Senior Management, Head of Planning, coordinators of work teams, risk committees, contracting committee, financial areas, ICT, among others that generate information for the assurance of the operation.
Third line: The Internal Control Office evaluates the internal control system and exercises control over the institution.
What are the fields of action of the control office?
Promotion of control culture, que se evidencia a través de un diagnóstico.
- Results de la evaluación y autoevaluación del System of Internal Control.
Evaluation and monitoring which is carried out through:
- 1. Auditorías.
- 2. Monitoreo y evaluación al System of Internal Control, Planes y programas.
Risk Management, This work is evidenced through the follow-up of risk maps and the verification carried out by the leaders and work teams as a result of the evaluation and follow-up.
Counseling and Accompaniment, Advice and support is provided to senior management as a result of the evaluations of the different processes.
Relationship with external entities, The law established the Internal Control offices as liaisons with the different control entities.
Values of the internal control office?
- Honesty.
- Respect.
- Loyalty.
- Ethics.
- Responsibility.
- Commitment.
- Vocation of service.
- Diligence.
- Justice.
Principles governing the conduct of internal control office employees?
- Integrity.
- Objectivity.
- Confidentiality.
- Competition.
What is the responsibility of the internal control office?
- Advice to senior management.
- Promotion of a culture of control.
- Collaboration and support to control entities.
- Willingness and respectful attitude.
- Advice and support in internal control to the University Community.
What don't we do?
The internal control office - OCI
No co-management function, It does not participate in the design and implementation of procedures, nor in administrative decision making, avoiding being both judge and party in the evaluated processes.
Not in charge of Disciplinary Control, The OCI (internal control office) is not responsible for carrying out disciplinary investigations of students, administrative officials and/or teachers of the University. Its function in relation to the disciplinary regime is to control it.