Professional Documents
Culture Documents
Normas de Control Interno
Normas de Control Interno
NORMAS LEGALES
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Aprueban Normas de Control Interno
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332141
INTRODUCCIN
1.
2.
3.
4.
5.
ANTECEDENTES
CONCEPTO DE LAS NORMAS DE CONTROL INTERNO
OBJETIVOS DE LAS NORMAS DE CONTROL INTERNO
MBITO DE APLICACIN
EMISIN Y ACTUALIZACIN
332142
NORMAS LEGALES
6. ESTRUCTURA
7. CARACTERSTICAS
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4.
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Lima, viernes 3 de noviembre de 2006
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El Peruano
Lima, viernes 3 de noviembre de 2006
NORMAS LEGALES
332143
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3. CONCEPTO DE LAS NORMAS DE CONTROL
INTERNO
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4. OBJETIVOS DE LAS NORMAS DE CONTROL
INTERNO
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NORMAS LEGALES
332144
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6. EMISIN Y ACTUALIZACIN
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7. ESTRUCTURA
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OBJETIVOS
DE
CONTROL
El Peruano
Lima, viernes 3 de noviembre de 2006
El Peruano
Lima, viernes 3 de noviembre de 2006
NORMAS LEGALES
332145
GHO(VWDGRVHFRQFLEHTXHpVWDVHRUJDQLFHFRQEDVHHQ
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NORMAS LEGALES
332146
NORMAS
CONTROL
BSICAS
PARA EL AMBIENTE
DE
El Peruano
Lima, viernes 3 de noviembre de 2006
El Peruano
Lima, viernes 3 de noviembre de 2006
NORMAS LEGALES
DVHJXUDUXQDDSURSLDGDSODQLFDFLyQ\DGPLQLVWUDFLyQ
de los recursos humanos de la entidad, de manera
que se garantice el desarrollo profesional y asegure
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comunidad.
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1.6. Competencia profesional
El titular o funcionario designado debe reconocer
como elemento esencial la competencia profesional del
personal, acorde con las funciones y responsabilidades
asignadas en las entidades del Estado.
332147
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1.7. Asignacin de autoridad y responsabilidad
Es necesario asignar claramente al personal sus
deberes y responsabilidades, as como establecer
relaciones de informacin, niveles y reglas de
autorizacin, as como los lmites de su autoridad.
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332148
NORMAS LEGALES
GHIRUPDDGHFXDGDODVPHWDVGHODHQWLGDGDVtFRPRORV
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NORMAS BSICAS PARA LA EVALUACIN DE
RIESGOS
2.1. Planeamiento de la administracin de riesgos
Es el proceso de desarrollar y documentar una
HVWUDWHJLDFODUDRUJDQL]DGDHLQWHUDFWLYDSDUDLGHQWLFDU
y valorar los riesgos que puedan impactar en una
entidad impidiendo el logro de los objetivos. Se deben
desarrollar planes, mtodos de respuesta y monitoreo
de cambios, as como un programa para la obtencin
GH ORV UHFXUVRV QHFHVDULRV SDUD GHQLU DFFLRQHV HQ
respuesta a riesgos.
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los riesgos que pueden afectar el logro de los objetivos
El Peruano
Lima, viernes 3 de noviembre de 2006
El Peruano
Lima, viernes 3 de noviembre de 2006
NORMAS LEGALES
FXDQGRVHFRQVLGHUDHOLPSDFWRSRWHQFLDOGHXQULHVJRSDUD
HOORJURGHXQREMHWLYRHVSHFtFR/DHQWLGDGSXHGHYDORUDU
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VHDVRFLDQFRQXQULHVJR\ODJHVWLyQORVFRQVLGHUDFRPR
EDVHSDUDGHVDUUROODUXQDUHVSXHVWD
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3. NORMA GENERAL PARA EL COMPONENTE
ACTIVIDADES DE CONTROL GERENCIAL
El componente actividades de control gerencial
comprende polticas y procedimientos establecidos
para asegurar que se estn llevando a cabo las
acciones necesarias en la administracin de los
riesgos que pueden afectar los objetivos de la entidad,
contribuyendo a asegurar el cumplimiento de stos.
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332149
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332150
NORMAS LEGALES
El Peruano
Lima, viernes 3 de noviembre de 2006
El Peruano
Lima, viernes 3 de noviembre de 2006
NORMAS LEGALES
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con los reglamentos, polticas, procedimientos vigentes
y dems requisitos. Este tipo de revisin en una entidad
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y oportunidad de la informacin que se genere y
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implementar mecanismos necesarios que aseguren las
caractersticas con las que debe contar toda informacin
til como parte del sistema de control interno.
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Los sistemas de informacin diseados e
implementados por la entidad constituyen un instrumento
para el establecimiento de las estrategias organizacionales
y, por ende, para el logro de los objetivos y las metas. Por
ello deber ajustarse a las caractersticas, necesidades
y naturaleza de la entidad. De este modo, el sistema de
informacin provee la informacin como insumo para
la toma de decisiones, facilitando y garantizando la
transparencia en la rendicin de cuentas.
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productos. Cuando la entidad cambie objetivos y metas,
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Lima, viernes 3 de noviembre de 2006
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NORMAS LEGALES
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El Peruano
Lima, viernes 3 de noviembre de 2006
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Lima, viernes 3 de noviembre de 2006
NORMAS LEGALES
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REGISTRO NACIONAL
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Y ESTADO CIVIL
Autorizan a procurador iniciar acciones
legales contra presuntos responsables
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