Herramienta ofimática (Software) para realizar auditorías internas en municipios de sexta categoría de Colombia

Abstract

In numerous institutions of the Colombian State there are cases of corruption in their administration, this is reflected in bad practices in the administration of resources and in the non-fulfillment of the strategies established by said institutions; For this purpose, the Internal Control System is created that ensures that all activities, operations and actions, as well as the administration of information and resources, are carried out in accordance with the constitutional and legal regulations in force within the policies.

The present study was carried out under qualitative research; Starting from the diagnosis carried out to the internal audit process of a typical sixth category municipality in Colombia, the articulation of the common requirements of the Colombian Technical Standards with the Colombian Legislation and the design of checklists for the execution of an internal audit , which were inputs for the design of the proposed office tool (software); finally, the validation of the tool is carried out with five heads of Internal Control Offices of different municipalities of the sixth category in Colombia. The office automation tool was developed in Microsoft Access with the VBA (Visual Basic) programming language used to make Windows applications, which is included in several Microsoft applications, which allows access to the functionalities of an event-oriented language; These resources are easily accessible and applicable in the municipalities of the sixth category municipalities, in addition to being compatible with the systems they have, due to their normal and habitual use. It is concluded, among others, that conducting internal auditing processes with the support of the proposed office tool (software) leads to obtaining the following benefits: Integrating information for decision-making, preventing the occurrence of risks, favoring the achievement of the institutional objectives, increase the transparency index, improve planning and administration of resources, reduce operating time and efforts, as well as cost overruns due to redundant activities, improve process control, favor legal compliance and that of other interested parties, facilitate appropriation (awareness); in general, to promote a favorable environment for continuous improvement within the mayors of the sixth category municipalities.

Keywords: Internal Audit, Quality, Management Tool. Integrated Planning and Management Model - MIPG.