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¿Como Contribuye El Control Interno A La Eficiencia Y Eficacia De La Administración?

Author

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  • Teresa Torrente Sera

Abstract

El objetivo de este trabajo es hacer un análisis de aquellos aspectos que se consideran esenciales para el buen funcionamiento del Sistema de Control Interno (SCI ). A través del método general de análisis lógico, observaciones realizadas y experiencias prácticas en cuanto a la implementación y aplicación de los SCI en diferentes entidades, valoramos algunas de las deficiencias que aún subsisten para su correcto funcionamiento, entre las que se encuentran: falta de mecanismos que garanticen la acción correctiva en el momento oportuno, violaciones de los principios de Control Interno, negligencias del personal de dirección y trabajadores en general.

Suggested Citation

  • Teresa Torrente Sera, 2010. "¿Como Contribuye El Control Interno A La Eficiencia Y Eficacia De La Administración?," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 141, December.
    • Handle: RePEc:erv:observ:y:2010:i:141:6
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