Propuesta de implementación de la administración del riesgo, componente del Modelo Estándar de Control Interno (MECI). En la Alcaldía del municipio de Santa Fe de Antioquia, Antioquia.

Abstract

Through the 1599 decree of May 20, 2005 was adopted the standard of Internal control (MECI) for all state entities spoken of in the 5th article of the Law 87 of 1993, this model has three control subsystems: the strategic, Management and evaluation. Risk management has been contemplated as a component of strategic control subsystem. And it has been defined in the Technical annex ‘the set of control elements that interact, allowing the entity to evaluate those negative events, both internal and external. That may affect or prevent the achievement of institutional goals or positive events to identify Opportunities for improved performance of their duties. This control Component allows the public entity self control events that may affect the Achievement of its objectives.'' The goal is that irrigation management is incorporated into the municipal government of Santa Fe de Antioquia as a policy of management by senior Management with the participation and support of all public servants, with the Proposal and implementation here submitted, identify mechanisms to identify, Assess and minimize risks to which power is constantly exposed and thereby Strengthen the internal control system to achieve the highest degree of Efficiency and effectiveness. Local governments, like the department as the state itself, have a duty to live up to its national and global management tasks as globalization itself Demands it. Risk management should be the responsibility of all levels of management Involved in achieving objectives. This self-assessment activity that has to Practice leadership should be reviewed by internal auditors to ensure that the Objectives, approach, scope and procedures have been properly made. Also this selfassessment should be reviewed by external auditors in their annual Review. All this is not possible if the activities are management control which relate to the actions taken by the municipal administration and other personnel of the Entity to meet daily with the assigned functions. They are important because they involve themselves in the right way of doing things and also because the issuance of policies and procedures and assessment of compliance, are Appropriate means to ensure the achievement of entity objectives. They are Elements of management control activities, among others, performance Reviews, information processing computerized controls for the protection and Preservation of assets, and liabilities and the division of roles and responsibilities.