Plan de mejoramiento en los procesos y procedimientos de control interno por parte de las entidades públicas a las obras civiles y aseguramiento de la información contenida.

Abstract

According to audit reports and news about the management of government entities, it becomes evident that government entities are not applying internal control efficiently, that is, the understanding of control may differ from the objectives that are pursued, the activity must be controlled efficiently to achieve the objectives, the above implies shortcomings in the different processes and procedures or the lack of these, for which many of these entities incur in regulatory and technical faults during the execution of the projects constructive; Likewise, in the follow-up of the documentary file required in the legal and technical part. Therefore, it is necessary to determine what type of shortcomings the internal control has and structure a new risk matrix in order to establish the appropriate and effective processes or procedures in accordance with the regulations applicable in Colombia, in terms of monitoring infrastructure projects.