Diseño de un modelo para la auditoría del sistema de control interno para una entidad universitaria, utilizando metodologías de buenas prácticas internacionales para la evaluación del ambiente de control Interno de la organización

With the adoption in Colombia of the International Standards on Auditing “ISA”, the need arose for companies in all sectors, the involvement of good corporate practices, including evaluations of the Internal Control System, which aim to measure the degree of maturity of internal, administrative, corporate and financial processes. Currently in Colombia, and especially in the educational sector, there is no evaluation model for this type of institutions that operate as non-profit foundations and are supervised by the Ministry of National Education. In this sense, the project consists of proposing a structured model based on the leading good practices existing worldwide that help educational institutions to meet their strategic objectives, framed in an application that allows them to recurrently evaluate the level of maturity of their internal control system. The structuring of this internal control audit model CISES specialized in higher education entities allowed us to identify in the first instance of each of the elements of internal control, all those opportunities for improvement identified within a context applied 100% to an educational entity, such improvements will contribute to generate added value to the achievement of the strategic objectives of the university that each of the members of the board, the Steering Committee and the Rectory of the institution expect. The implementation of the CISES model, as a good practice of good corporate governance, helps higher education institutions to minimize the risks of fraud, the possibility of reducing the misappropriation of funds and the diversion of resources that are not related to thesocial purpose of educational institutions.

• Autores: Ariza Hoyos, Carlos Alberto; Morelo Del Valle, Gildrayth Julsid
• Fecha de publicación: 2025
• Institución: Corporación Universidad de la Costa
• Repositorio: REDICUC - Repositorio CUC
• Idioma: spa
• OAI Identifier: oai:repositorio.cuc.edu.co:11323/13947
• Acceso en línea: https://hdl.handle.net/11323/13947; https://repositorio.cuc.edu.co/
• Palabra clave: Normas de auditoría; Sistema de control interno; Entidades educativas; Buen gobierno; Procesos financieros.; Standards on Auditing; Internal Control System; Education entities; Good corporate governance; Financial processes
• Rights: openAccess
• License: Atribución-NoComercial-CompartirIgual 4.0 Internacional (CC BY-NC-SA 4.0)