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CAPITULO I.....................................................................................................3

INTRODUCCIÒN..............................................................................................4

1. ANTECEDENTES..........................................................................................4

1.1. ASPECTOS GENERALES.........................................................................4

1.1.1. RESEÑA HISTÓRICA............................................................................4

1.1.2. DESCRIPCIÓN DE LA EMPRESA..........................................................4

1.1.3 FILOSOFÍA EMPRESARIAL....................................................................4

1.1.3.1 MISIÓN...........................................................................................4

1.1.3.2 VISIÓN........................................................................................... 4

1.1.3.3 OBJETIVOS....................................................................................4

1.1.3.4 VALORES INSTITUCIONALES..........................................................5

1.1.4 ESTRUCTURA ORGANIZACIONAL..........................................................5

1.1. PROVEEDORES....................................................................................5

1.1.! COMPETENCIA.....................................................................................6

1.1." UBICACIÓN.......................................................................................... 6

1.1.# AN$LISIS DE LA SITUACIÓN ACTUAL DE LOS DEPARTAMENTOS A LOS%UE SE LE APLICA&...................................................................................... 7

CAPITULO II.................................................................................................... 7

2. MARCO TEÓRICO......................................................................................7

2.1. CONTROL INTERNO............................................................................7

2.1.1. DEFINICIÓN..................................................................................7

2.1.2. IMPORTANCIA..............................................................................8

2.1.3. OBJETIVOS DEL CONTROL INTERNO............................................8

2.1.4. CLASIFICACIÓN DEL CONTROL INTERNO......................................8

2.1.. PRINCIPIOS DEL CONTROL INTERNO............................................9

2.1.!. M'TODOS DE CONTROL INTERNO................................................9

3. Método de Cuestionarios...................................................................10

2.2. MANUAL DE CONTROL INTERNO.......................................................10

2.2.1. DEFINICIÓN................................................................................10

2.2.2. IMPORTANCIA............................................................................11

2.2.3. UTILIDAD....................................................................................11

2.2.4. CONFORMACIÓN DEL MANUAL DE PROCEDIMIENTOS................11

PROCEDIMIENTO.......................................................................................12

FORMULARIOS IMPRESOS.........................................................................12

DIAGRAMAS DE FLUJO..............................................................................12

2.2.. OBJETIVOS................................................................................12



2.2.!. JUSTIFICACIÓN DEL CONTENIDO DEL MANUAL DE PROCESO.....13

2.2.". T'CNICAS PARA LA ELABORACIÓN DE LOS CONTROLES............13

2.3. MODELO COSO....................................................................................14

2.3.1. ANTECEDENTES.........................................................................14

COSO I.......................................................................................................14

COSO II......................................................................................................15

COSO III..................................................................................................16

2.3.2. DEFINICIÓN................................................................................16

2.3.3. IMPORTANCIA............................................................................17

.3.!. FINALIDAD..................................................................................18

2.3.. COMPONENTES ( PRINCIPIOS DE CONTROL INTERNO )COSO II*18

2.3..1. AMBIENTE DE CONTROL......................................................19

PRINCIPIOS.........................................................................................19

2.3..2. EVALUACIÓN DE RIESGOS...................................................19

PRINCIPIOS............................................................................................20

2.3..3. ACTIVIDADES DE CONTROL......................................................20

PRINCIPIOS.........................................................................................21

2.3..4. INFORMACIÓN ( COMUNICACIÓN.............................................21

PRINCIPIOS.........................................................................................21

2.3... SUPERVISIÓN ( MONITOREO....................................................21

PRINCIPIOS.........................................................................................22

3. O"JETI#OS............................................................................................... 22

3.1. O+,-/0 -5/0............................................................................22

3.1.2. O+,-/0 6- /7895:/;7...................................................................22

3.1.3. O+,-/0 6- :<9=/9/-7................................................................22



CAPITULO I

INTRODUCCIÒN

A:<5=9-7- =5 -9-5 -5=/>5 < -5:/7- -?-/-7:/5 @ / 7/7<7

957<5= 6- 5:/0/656- -7 5 5=5+5 =5 -5/0/656 6- =5 -9-5 -

/7-8/:/-7-

U7 +<-7 957<5= 6- :7= /7-7 - /957- @5 <- 6--76- 6- -- 55

<7 +<-7 957-, 6- =5 -9-5 @ < -5:/7- 6/5/5 55 -= :-:

597-, 6- < +/-7- @ 5:/0 - 0--5 6- =//:5 <- -7-7 <7 95@

:7= 6- =5 -9-5 <- 85:/=/-7 -= 6-5== 6 -=5 9/95.

1. ANTECEDENTES

1.1. ASPECTOS GENERALES

1.1.1. RESEÑA HISTÓRICA

1.1.2. DESCRIPCIÓN DE LA EMPRESAS- 6-6/:5 5= :-59/-7 @ :9-:/5=/>5:/;7 6-& 5=9;7 <:5 <=

:0/75 /=5/5 :7 9 6- 2 6<: 8-: 2 5<956 @ <7 /7

79- 6- 6<: 55 =5 -55:/;7 6- </ :7 6/8--7-

--75:/7- 55 6 = < 5/85:/-76 /-9- 5= :=/-7-.

C<-75 :7 6 =:5=- -7 -= /9- - 5=95:-75 -= 6<: -7 =5 6//75

+6-5 5< - -7:<-75 -= 6<: 8-: /956 @ 75:/75=

--:/059-7- 5 :9 -= 6<: -: <- 6-< - 9-/6 5 <75

57895:/;7 55 < :9-:/5=/>5:/;7 -7 = 6//7 <7 6- 0-75.

1.1.3 FILOSOFÍA EMPRESARIAL

1.1.3.1 MISIÓNB/765 57 05/-656 6- 6<: 6- /9-5 :5=/656 5/85:/-76 5

7<- :=/-7- :7 =5 9-, 5-7:/;7 /+=-.

1.1.3.2 VISIÓN

C/5=/>5 -= @-: -7 < 5=/656 +/76576 5 =5 :/<656575 <7 =<5 676-

<-657 56<// 7<-0 6<: :7 -= -:/ 9 +5, 6-= 9-:56.

1.1.3.3 OBJETIVOS

O8-:- <75 59=/5 595 6- 6<: -7 <7 = =<5.



Gerente

Contabilidad

Ventas Producciò

n

Bodega

uditoria"#terna

G557/>5 =5 :5=/656 -7 :565 <7 6- = 6<: 8-:/6 @

:=:56 -7 -= 9-:56. C<=9/75 -= @-: -7 < 5=/656 <- - =5 :7<::/;7 6- =5 95/>

55 /9=-9-75 7<-0 :- 6<:/0.

1.1.3.4 VALORES INSTITUCIONALES

H7-/656 C55:/656 -7 -= 5=95:-759/-7 6- 9-:56-5 D/:/=/75 R-75+/=/656 I95-7 @ --75:/;7 E6<:5:/;7 @ --

1.1.4 ESTRUCTURA ORGANIZACIONAL

1.1. PROVEEDORES

Produ$tos

D5< G<9- B>5 S.A. E= R-@ 6-= P-:56 P<= G@

Su%inistros



A=/-:7 S.A M75 S.A. R---75:/;7 C7/7-75= E795 S.A F-5 E:<56 I7-9+/= L5/-705- P5> D//+<:/7- PZ C9-:/5=/>565 I9-75 T<9+5:

1.1.! COMPETENCIA

P05==-95 C/5. L65. S</ <7-

1.1." UBICACIÓN

S- -7:<-75 <+/:565 -7 EL V5==- 6- C<9+5@ 0/5 S575 I7 <+57/>5:/;7

= E<:5=/ M5/-5 6- V-/7/9/==5 E24 L- 4.

1.1.# AN$LISIS DE LA SITUACIÓN ACTUAL DE LOS DEPARTAMENTOS A

LOS %UE SE LE APLICA&

P55 -- 57=// - -5=/>; <75 -7-0/5 -0/5 5 = /7:/5=- 8<7:/75/

6- =5 -5 /70=<:565.

Productos



C9 -<=56 6- -5 -7-0/5 - 6/57/:; <- = :- -5=/>56

-7 = 6-559-7 5:<5=9-7- 7 6/7-7 6- <75 </ -5+=-:/65 7/

:7= /7-7 @5 <- - 957-,5 6- 957-5 :5/ -9/:5 @ =5 -?-/-7:/5

6- = -9=-56.

CAPITULO II

2. MARCO TEÓRICO

2.1. CONTROL INTERNO

E7 -- :5<= 575=/>5-9 = 6/8--7- 5-: -;/: <- 7 -0/7

6- 5@<65 55 -7- <7 :7:/9/-7 :=5 6- = <- - -= :7= /7-7 <

:97-7- -=-9-7 @ 96 6- -05=<5:/;7 6576 785/ -7 -= M6-=

COSO II.

2.1.1. DEFINICIÓN

KE= C7= I7-7 - <7 :- /7-5= 5=/:56 =5 9?/95 5</656 =5

6/-::/;7 @ -= -75= 6- :565 -7/656 <- :/75 -</656 5>75+=-

55 -= = 6- = +,-/0 /7/<:/75=- @ =5 -::/;7 6- = -:<

+=/:1

E= :7= /7-7 - -= :- -,-:<56 -= :7-, 6- 6/-:-569/7/5:/7 @ -75= 6 -=5 -7/656 6/-56 55 :/75

-</656 5>75+=- :7 9/5 5 =5 :7-:<:/7 6- +,-/0 -7 =5 /</-7-

:5-/5&

E8-:/0/656 @ -8/:/-7:/5 6- =5 -5:/7-. C78/5+/=/656 -7 =5 /7895:/7 8/757:/-5.

D- 957-5 -7-5= 6-9 58/95 <- =5 :7-:<-7:/5 6-= :-:/9/-7

-:7;9/: 6- = 7-:/ /9=/:; <75 95@ :9=-,/656 -7 =5 57/>5:/;7@ 57 -7 < 569/7/5:/;7.C<9=/9/-7 6- =5 =-@- @ -<=5:/7-

5=/:5+=-.2

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2.1.2. IMPORTANCIA

E= :7= /7-7 6-7 6- <75 57/>5:/;7 - 6- 5:-76-75= /957:/5

@5 <- -- <75 -59/-75 <- 5@<65 5 =5 569/7/5:/;7 5 :7=5 6///

@ -- 6- 957-5 -8/:5> @ -8/:/-7- =5 5:/0/656- :- @ -=6--9- -5=/>56 65 5 65 6 @ :565 <7 6- = 8<7:/75/

=576 :<9=/ =5 9-5 <-5 =5 57/>5:/;7.

E= :7= /7-7 - 6 0/5= /957:/5 55 =5 57/>5:/7- @5 -57

-<-5 9-6/575 576- 55 =5 /9/>5:/;7 6- =5 -5:/7- @

:-:/9/-7 6-= 7-:/ 57 -7 = 569/7/5/0 :9 -7 = -5:/75=.

2.1.3. OBJETIVOS DEL CONTROL INTERNO

T/-7- 05/ +,-/0 :9&

E0/5 -6<:/ 85<6-. S5=05<565 :75 -= 6--6/:/. S5=05<565 :75 =5 /7<8/:/-7:/5. C<9=/9/-7 6- =5 =/:5 6- -5:/;7 +- +5- 9 -<5. C9+5 =5 :-::/;7 @ 0-5:/656 6- = /789- :75+=-. S5=05<565 = 5:/0 6- =5 -9-5. P90- =5 -8/:/-7:/5 -7 -5:/;7 @ 85=-:- =5 56--7:/5 5 =5

795 8/,565 =5 569/7/5:/;7.

2.1.4. CLASIFICACIÓN DEL CONTROL INTERNO

Contro& Ad%inistrati'o& 676- - 6-+- +-05 @ 5=/:5 -7 65 =5 85-

-55 6-= :- 569/7/5/0.

Contro& Finan$iero( C75+=- /-756 8<7659-75=9-7- 5:/5 -= :7= 6-

=5 5:/0/656- 8/757:/-5 @ :75+=- 6- <75 -7/656.

A =5 :7,<7:/;7 6- - 6 -=-9-7 6-/05 -7 -= S/-95 I7-5= 6- C7=

I7-7.

L5 C9//;7 6- N95 @ P:-6/9/-7 6- A<6/5 6-= I7/< M-?/:57

6- C756- P+=/: -7 < +=-7 3 9<-5 =5 9-6=5 55 -=

E<6/ @ -05=<5:/;7 6-= :7= I7-7 676- -:9/-765 <- -- :- -

-8-:- :/:= 6- 575::/7- @5 <- <7 -<6/ :<-75 /-6- 6-

0/5 =5 6/79/:5 6- =5 -9-5. L :/:= +/: 6- 575::/7- 5

:7/6-5 7& /7- :95 6<::/;7 7;9/75 @ --5.



2.1.. PRINCIPIOS DEL CONTROL INTERNO

S-55:/;7 6- 8<7:/7- 6- -5:/;7 :<6/5 @ -/. D<5=/656 @ =<5=/656 6- -75 -7 :565 -5:/;7. N/7<75 -75 6-+- -7- 5::- 5 = /- :75+=- <-

:7=57 < 5:/0/656. E= 5+5, 6- = -9=-56 - 6- :9=-9-7 @ 7 6- -0//;7. L5 8<7:/;7 6- -/ 6- -5:/7- - -?:=</05 6-= 6-559-7

6- :75+/=/656.

2.1.!. M'TODOS DE CONTROL INTERNO

). Método Des$ri*ti'o(

C7/- -7 =5 6-:/:/;7 6- =5 5:/0/656- @ :-6/9/-7 </=/>56 -=-75= -7 =5 6/0-5 <7/656- 569/7/5/05 <- :78957 =5 -7/656

5:/-76 -8--7:/5 5 = /-95 -/ :75+=- -=5:/756 :7 -5

5:/0/656- @ :-6/9/-7.

D-5==5 59=/59-7- -:/ = 96 :75+=- @ 569/7/5/0 -7

0/ 9-7:/7576 = -/ @ 895 :75+=- </=/>565 =5 -9-5

= -9=-56 <- = 957-,57 </-7- 7 =5 -75 <- :<6/57

+/-7- :<57 -:/+-7 <-=6 -:.

L5 /7895:/;7 - +/-7- @ - -55 -7 = ,<><- :70-7/-7- -=

C756 P+=/: 8<7:/7- 6-559-7 5=7 :- <-

-5 56-:<56 5 =5 :/:<757:/5.

. Método Gr+,i$o

S-5=5 9-6/ 6- :<56 @ 8/:5 -= 8=<, 6- =5 -5:/7- 5 50

6- = <- =<5- 676- - -7:<-757 -5+=-:/65 =5 9-6/65 6-

:7= 55 -= -,-:/:/ 6- =5 -5:/7-.

E- 96 -9/- 6--:5 :7 95@ 85:/=/656 = <7 5-:

676- - -7:<-757 6-+/=/656- 6- :7= 5<7 :<576 5@ <-



Me-ora e&$ontro& interno

.a$er $u%*&ir&inea%ientos

Esta/&e$eres*osa/i&idades

-:7:- <- - -</-- 6- 95@ /70-/;7 6- /-9 5- 6-=

5<6/ -7 =5 -=5+5:/;7 6- = 8=<,595 @ 5+/=/656 55 5:-=.

3. Método de Cuestionarios

C7/- -7 -= -9=- 6- :<-/75/ -0/59-7- -=5+56 -= 5<6/= :<5=- /7:=<@-7 -<75 --: 5 :;9 - -8-:5 -= 957-, 6- =5

-5:/7- @ </7 /-7- 5 < :5 =5 8<7:/7-.

L :<-/75/ 7 89<=56 6- 5= 957-5 <- =5 -<-5 58/95/05

/76/:57 =5 -?/-7:/5 6- <75 56-:<565 9-6/65 6- :7= 9/-75 <- =5

-<-5 7-5/05 -5=57 <75 85==5 6-+/=/656 -7 -= /-95 -5+=-:/6.

2.2. MANUAL DE CONTROL INTERNO

2.2.1. DEFINICIÓN

L 957<5=- 7 6-5==56 55 9-,5 -= :7= /7-7 6- =5 -9-5

-7 -5=:/7 5 =5 5:/0/656- @ -5:/7- 6- = 569/7/5/0 5/ :9 6-

= -5/0 55 :<9=/ :7 = =/7-59/-7 @ -?/-7:/5 -5+=-:/65

=5 =-@.

L5 -9-5 - 6 :- 6- 6/-5 - /9=-9-5 -= /-95 6- :7=

/7-7 /-7- <- -5 = :-6/9-/7 56-:<56 55 -= 6-5== 6- =5

5:/0/656- -5+=-:/-76 -75+/=/656- 5 = -7:556 6- :565 5-5

6-7 6- =5 57/>5:/;7.

KL 957<5=- /-7-7 0-75,5 -7 :/7 5= < <- - 55 @5 <- 8/,57

:=559-7- =5 -75+/=/656 @ 5</656 6- = 9/-9+ 6- =5 57/>5:/;7 -

/76/:57 -= =<5 <- :<5 -= /76/0/6< @ =5 =/7-5 +5+=- 6- 5-7 55 = 3

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G8/: N. 1E=5+56 & L A<-

2.2.2. IMPORTANCIA

L5 -?:-=-7:/5 6- <7 957<5= <- 6-:/+5 6- < 957-5 - 6-+- :<9=/ =5

5:/0/656- 6/5/5 6-7 6- <75 57/>5:/;7 - <75 957-5 6- 9-6/ =

-76/9/-7 6- =5 -9-5 @ -,-:- :7= +- = 9/9 6- -5 957-5

- <-6- -7-5 <75 6-:/:/;7 5:<5=/>565 :7:/5 @ :=55 6- :;9 -

6-+-7 6-5==5 5 -5:/7- -7 :565 6- =5 -9-5.

E 957<5=- 5 < 0-> - <-6-7 / 5:<5=/>576 @5 <- <-6-7 -?//

:5+/ <- +-7-8/:/-7 5 =5 57/>5:/;7 55 < 6-5== -9-5/5=.2.2.3. UTILIDAD4

P-9/- :7:- -= 8<7:/759/-7 /7-7 = <- --:5 5 =5

6-:/:/;7 6- 5-5 <+/:5:/;7 -<-/9/-7 @ 5 = <-

-75+=- 6- < -,-:<:/;7. M-,59/-7 :7/7 A8/57>5 =5 85=->5 6- =5 -9-5 8-7- 5 =5 -/;7 A=:57>5 =5 -8/:/-7:/5 @ -8/:5:/5 6-7 6- = :- -?/-7- 6-7

6 -= 5 -9-5. A@ 55 =5 6/-:/05 6- :<5=</- -9-5 55 96-7/>5-

:59+/5 @ 6<:/ = 9-,- -<=56.

2.2.4. CONFORMACIÓN DEL MANUAL DE PROCEDIMIENTOS

E= 957<5= -5 :9<- 6-&

1. L/ 6- =5 57/>5:/;7

2. N9+- 8/:/5= 6- =5 57/>5:/;73. D-79/75:/;7 :/5=4. C=50- 6- =5 895

• L5 /=5 6- =5 57/>5:/;7• L5 /=5 6- =5 <7/656 569/7/5/05

. N9- 6- =5 895!. U7/656- -75+=- 6- -=5+5:/;7 -0//;7 @ 5</>5:/;7". L<5 @ 8-:5 6- -=5+5:/;7#. N<9- 6- -0//;7

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. Í76/:- :7-7/61.P= @ /76<::/;711. O+,-/0 6- = :-6/9/-712.$-5 6- 5=/:5:/;713.R-75+=-

14.P=/:5 795 6- 5=/:5:/;71.C7:- 6- 5=5+5 -7 -= 957<5= 6- :7= /7-7

PROCEDIMIENTO

S- --755 -7 895 755/05 @ -:<-7:/5= 6- :565 <75 6- =5 -5:/7-

<- - -5=/>57 -7 <7 :-6/9/-7 -?=/:576 -7 < :7/-7 :<576 @

676- @ -7 :<57 /-9 - ==-057 5 :5+.

FORMULARIOS IMPRESOS

R---75:/7- /9-5 <- 5:9557 5 <7 :-6/9/-7 -5

-9/-7 <- = :- - 6-7 6- 895 -:<-7:/5= @ <- -?/5 <7 -5=6

6- =5 -5:/7- :7 6:<9-7 +/: 6-= 6-559-7.

DIAGRAMAS DE FLUJO

P:-6/9/-7 <- </=/>5 8/: <- /76/:57 =5 -:<-7:/5 <- /-7- <-

-</ -= :-6/9/-7.

2.2.. OBJETIVOS

E= 6-5== @ 957-7/9/-7 6- <75 =7-5 6- 5</656 55

:9=-9-75 = :7=- 6- 57/>5:/;7. U75 6-8/7/:/;7 :=55 6- =5 8<7:/7- @ =5 -75+/=/656- 6- :565

6-559-7 5 :9 =5 5:/0/656 6- =5 57/>5:/;7 -:=5-:/-76

65 =5 /+=- =5<75 -5 6- -75+/=/656 /76-8/7/65.

2.2.!. JUSTIFICACIÓN DEL CONTENIDO DEL MANUAL DE PROCESO

E 957<5=- - 6-5==57 55 :565 <75 6- =5 5:/0/656- < -5:/7-

<- -757 <- 0- :7 = :- 569/7/5/0 @ -5/0 6- 5:<-6

:7 = =/7-59/-7 @ -?/-7:/5 -5+=-:/65 =5 =-@.

D--76/-76 6- - -=-9-7 =5 5=/:5:/;7 - 655 -7 -= 99-7 6-

=57-5 @ ,</8/:5&

E= -5+=-:/9/-7 6- +,-/0 L5 6-8/7/:/;7 6- =/:5 <5 :-6/9/-7 @ 795. L5 -05=<5:/;7 6-= /-95 6- 57/>5:/;7. L5 =/9/5:/7- 6- 5</656 @ -75+/=/656.



L5 795 6- -::/;7 @ </=/>5:/;7 6- -:<. L5 5=/:5:/;7 6- <7 /-95 6- 9/ @ 57:/7- 55 =5

569/7/5:/;7 6- -75=. L5 -7-5:/;7 6- -:9-765:/7-.

L5 :-5:/;7 6- /-95 6- /7895:/;7 -8/:5:-. E= -5+=-:/9/-7 6- :-6/9/-7 @ 795. L5 /7/<:/;7 6- 96 6- :7= @ -05=<5:/;7 6- =5 -/;7. E= -5+=-:/9/-7 6- 595 6- /76<::/;7 @ :55:/5:/;7 6-

-75=. L5 -=5+5:/;7 6- /-95 6- 795 @ 9/- 6- = :-6/9/-7.

2.2.". T'CNICAS PARA LA ELABORACIÓN DE LOS CONTROLES

P55 =5 -=5+5:/;7 6- = :7=- - 6-+- -:=-:5 /7895:/;7 6-

5:/0/656- <- -5=/:- =5 -7/656 :9 6:<9-7 @ 65 <- <75 0-><- - 575=/>57 57/>57 - /7--5 7 -9/- 5+- :;9 -

6-5==57 = :- 5:<5=9-7-.L5 :7/:5 <- +/7657 9-,- -<=56 7&1. In'esti0a$i1n do$u%enta&( - -=-::/75 @ 575=/>5 6:<9-7 8/:

@ -=-:;7/: <- :7/-7-7 /7895:/;7 <- <-6- -<=5 -= /7-

6- :;9 - ==-057 = :-6/9/-7.. Entre'ista dire$ta& :7/- -7 -5=/>5 <75 -<7/;7 :7 :565 <7 6-

= 9/-9+ 6- =5 57/>5:/;7 6- = 7/0-=- 569/7/5/0 @-5/0.

3. O/ser'a$i1n de $a%*o(E- - -5=/>5 0//576 676- - -5=/>57 =5 5:/0/656- <

-5:/7- 5=- :9& 8/:/75 +6-5 5==-- @ +-05 :;9 -

6-5==57 =5 =5+- 6- :565 <7 6- = -9=-56 @ 6- -5 957-5

6- 0-/8/:5 =5 /7895:/;7 <- - +<0 :7 = 96

/</-76 6 = :-6/9/-7 6- /7:// 5 8/7.

2.3. MODELO COSO

2.3.1. ANTECEDENTESCOSO )C99/-- 8 S7/7 O57/>5/7 8 - T-565@* - <75

C9//;7 0=<75/5 :7/</65 ---757- 6- :/7: 57/>5:/7- 6-=

-: /056 -7 EEUU 55 :/75 =/6-5> /7-=-:<5= 8-7- 5 -

-95 /7--=5:/756& =5 -/;7 6-= /- -9-5/5= )ERM* -= :7=

/7-7 @ =5 6/<5/;7 6-= 85<6-. L5 57/>5:/7- 7&

L5 A:/5:/;7 A9-/:575 6- C75+/=/656 )AAA*



A9+/-7- 6- :7=& 7 = 05=- @ 8/=85 6- =5 57/>5:/;7

/78=<@- -7 =5 0//;7 6- = 5+5,56- 57- = /- @ =5 5:/0/656-

6- :7= 6- = 9/9. E5+=-:/9/-7 6- +,-/0& -5/: -5/0 6- /7895:/;7 @

6- :<9=/9/-7. I6-7/8/:5:/;7 6- -0-7 <- <-6-7 -7- /95: -7 -= :<9=/9/-7

6- +,-/0. E05=<5:/;7 6- R/-& /6-7/8/:5:/;7 @ 57=// 6- = /- -=-057-

55 =5 :7-:<:/;7 6- = +,-/0. R-<-5 5 = /-& 6--9/75:/;7 6- 5::/7- 8-7- 5 = /-. A:/0/656- 6- :7=& P=/:5 @ :-6/9/-7 <- 5-<57 <- -

==-057 5 :5+ 5::/7- :75 = /-.

I7895:/;7 @ :9<7/:5:/;7& -8/:5> -7 :7-7/6 @ /-9 55 -9// 5 = 5+5,56- :<9=/ :7 < -75+/=/656-.

S<-0//;7& 55 -5=/>5 -= -</9/-7 6- =5 5:/0/656-.

COSO III

E7 95@ 6- 213 - 5 <+=/:56 =5 -:-5 0-/;7 COSO III. L5 70-656-

<- /76<:/ -- M5: I7-56 6- G-/;7 6- R/- 7&

M-,5 6- =5 5/=/656 6- = /-95 6- -/;7 6- /- 55

5655- 5 = -77 M5@ :78/57>5 -7 =5 -=/9/75:/;7 6- /- @ :7-:<:/;7 6-

+,-/0 M5@ :=5/656 -7 :<57 5 =5 /7895:/;7 @ :9<7/:5:/;7.

D-6- < 8<765:/;7 -7 1# -7 EEUU 90/65 =5 95=5 :/:5

-9-5/5=- @ = 5 6- :// 57-/- COSO -<6/5 = 85:- <-

<-6-7 65 =<5 5 /7895:/;7 8/757:/-5 85<6<=-75 @ -=5+5 -? @-:9-765:/7- 55 6 / 6- 57/>5:/7- @ -7/656- -<=565

:9 -= SEC )A-7:/5 F-6-5= 6- S<-0//;7 6- M-:56 F/757:/-* @

.

2.3.2. DEFINICIÓN

Se02n e& %ode&o COSO II ERM Co%%ittee o, S*onsorin0 Or0ani4ation56

%en$iona 7ue(



KE= :7= /7-7 - <7 :- -8-:<56 -= :7-, 6- 569/7/5:/;7 =5

6/-::/;7 @ -= - 6-= -75= 6- <75 -7/656 6/-56 :7 -= +,- 6-

:/75 <7 56 6- -</656 5>75+=- -7 :<57 5 =5 :7-:<:/;7

6- +,-/0 6-7 6- =5 /</-7- :5-5&

E5+=-:/9/-7 6- +,-/0 I6-7/8/:5:/;7 6-= /- R-<-5 5= /-

2.3.3. IMPORTANCIA

C7 -= 57:</ 6-= /-9 = +=-95 6- :7= /7-7 -7 =5

-9-5 5 :-756 =5 -:<5:/;7 6- =5 --7:/5 96-75 5

:9 6- = 8-/75=- -75+=- -7 /9=-9-75 7<-05895 55 9-,5 @ -8-::/75 6/: :7=- - - 9<@

/957- -7 :<57 5 <- -= :7= /7-7 +5, -= 96-= COSO -

8<7659-75= 55 <- <75 -9-5 =- 5=:57>5 5 50 6- <75

-05=<5:/;7 < 9//;7 @ 0//;7 -= = 6- < +,-/0 @ 9-5 5>565 <-

6- = :75/ -5 /9/+=- <- - <-657 6-8/7/ =5 9-6/65 <- -

6-+-7 565 55 5=:57>5= @ -05=<5 -= 56 6- :<9=/9/-7.



P = 57 =5 :9-7/;7 6-= :7= /7-7 +5, -= 96-= COSO

<-6- 5@<65 5 :<5=</- -7/656 +=/:5 /0565 5 +-7- =

/7/8/:5/0 -7 < 6--9- :7 -8/:/-7:/5 -8/:5:/5 -:795 -

/76/:56- /76/-75+=- 55 -= 57=// 95 6- 6-://7- @

:<9=/9/-7 6- 9-5.

L5 /957:/5 6- -7- <7 +<-7 /-95 6- :7= /7-7 +5, -=

96-= COSO :76<:/ 5 =5 -9-5 5 :7:- =5 /<5:/;7 -5= 6- =5

9/95 - - =5 /957:/5 6- -7- <75 =57/8/:5:/;7 <- -5

:55> 6- 0-/8/:5 <- = :7=- - :<9=57 55 65=- <75 9-, 0//;7

+- < -/;7.

KE7 9/7 -7-5=- =5 /957:/5 6- <7 /-95 6- :7= +556

-7 -= 96-= COSO 56/:5 -7 <- < /7:/5= ;/ - 6--:5

:7 <7/656 :<5=</- 6-0/5:/;7 /7/8/:5/05 -7 -= :<9=/9/-7 6-

=5 9-5 @ +,-/0 -5+=-:/6 90/-76 =5 -8/:/-7:/5 6- =5

-5:/7- @ 5@<6576 5 -6<:/ = /- 5 <- <6/-57 -5

-?<- = -:< 55 95@ :78/5+/=/656 5 =5 /7895:/;7

8/757:/-5 @ -5:/75= :/7576 95@ -</656 --: 5=

:<9=/9/-7 -8-:/0 6- =5 =-@- 795 @ =/:5 5=/:5+=-. K

.3.!. FINALIDAD

L5 8/75=/656 6-= M6-= C II - 85:/=/5 <7 96-= :7 -= :<5= =5

-9-5 <-657 -05=<5 < /-95 6- :7= @ 6-8/7/ :;9

957-,5= :7576 :7 <75 -<:<5 <- =- -9/5 9-6/ =5

-8/:/-7:/5 @ -8/:5:/5 6-7 6- < :- 6/9/7<@-76 -= 7/0-= 6-

-- <- <-657 -?// 6-7 6- :565 <75 6- =5 5:/0/656- 6/5/5<- -5=/>5 =5 57/>5:/;7 5 :9 +-7- :7 9 5/6-> @ -?5:/<6 =

-75+=- 6- = -- -?/-7- 6-7 6- =5 -9-5.

E- / 6- 96-= 7 -9/- :/75 <7 56 5>75+=- 6-

:78/57>5 -7 =5 :7-:<:/;7 6- = +,-/0 =57-56 =5 -9-5.

2.3.. COMPONENTES ( PRINCIPIOS DE CONTROL INTERNO )COSO II*



E= C7= I7-7 6- 5:<-6 5= M6-= COSO II :75 6- #

:97-7- /7--=5:/756 = :<5=- 5@<6557 5 +-7- <7

:7= -8-:/0 -8/:/-7- @ -:7;9/: 6-7 6- =5 57/>5:/;7 -7 =5

:<5= - - 5=/:576 <- - 6-/057 6- =5 957-5 6- :;9 -7

/7-56 5= :- 569/7/5/0.

E= M5: -5+=-:- <7 5= 6- 6/-://-- /7:// <- ---757 =

:7:- 8<7659-75=- 5:/56 5 :565 :97-7-. D56 <- -

6/-://-- /7:// :-6-7 6/-:59-7- 6- = :97-7- <75 -7/656

<-6- 5=:57>5 <7 :7= /7-7 -8-:/0 5=/:576 6 = /7://. L5

5=/656 6- = /7:// 7 5=/:5+=- 5 = +,-/0 -5/0 6-

/7895:/;7 @ 6- :<9=/9/-7. A :7/7<5:/;7 - -7<9-57 = :97-7- @= /7:// <- 57 = :97-7- 6-= :7= /7-7&

2.3.5.1. AMBIENTE DE CONTROL

E -= :7,<7 6- 795 :- @ -<:<5 <- 0--7 =5 +5- 55

==-05 5 :5+ -= C7= I7-7 5 50 6- =5 57/>5:/;7. E= 6/-:/ @ =5 5=5

--7:/5 -5+=-:-7 -= -,-9= -7 -=5:/;7 :7 =5 /957:/5 6-= C7=

I7-7 @ =5 795 6- :76<:5 --565.

E795:5 -= 7 6- =5 57/>5:/;7 /78=<-7:/576 =5 :7:/-7:/5 6-= /- -7

< -75=.

E =5 +5- 6-= - 6- = :97-7- @ 0-- 6/:/=/75 @ -<:<5.

PRINCIPIOS

P/7:// 1& L5 57/>5:/;7 6-9<-5 :99/ :7 =5 /7-/656 @ 05=-

/:

P/7:// 2& E= 6/-:/ 6-9<-5 /76--76-7:/5 6- =5 --7:/5 @ 0//=5 -=

6-5== @ 8<7:/759/-7 6-= C7= I7-7

P/7:// 3& L5 --7:/5 -5+=-:- :7 =5 0//=57:/5 6-= 6/-:/ -<:<5

=7-5 6- -- @ <75 5/565 5/75:/;7 6- 5</656 @ -75+/=/656

55 =5 :7-:<:/;7 6- = +,-/0.

P/7:// 4& L5 57/>5:/;7 6-9<-5 :99/ 55 -:=<5 6-5==5 @



R--7- /76/0/6< :9--7- -7 8<7:/;7 6- = +,-/0.

P/7:// & L5 57/>5:/;7 /-7- -75 -75+=- =5

-75+/=/656- 6- C7= I7-7 -7 8<7:/;7 6- = +,-/0.

2.3.5.2. EVALUACIÓN DE RIESGOS

L5 -05=<5:/;7 6- /- /70=<:5 <7 :- 6/79/: - /7-5:/0 55

/6-7/8/:5 @ 575=/>5 /- <- 58-:57 -= = 6- +,-/0 6- =5 -7/656

6576 =5 +5- 55 6--9/75 :;9 = /- 6-+-7 - 569/7/56. L5

--7:/5 :7/6-5 /+=- :59+/ -7 -= :7-? @ -7 -= / 96-= 6-

7-:/ <- /9/657 < /+/=/656 6- 5=:57>5 < +,-/0.

C565 -7/656 -78-75 <75 05/-656 6- /- 57 -?-7 :9 /7-7

<- 6-+-7 - -05=<56.

U75 -:76/:/;7 55 =5 -05=<5:/;7 6- /- - -= -5+=-:/9/-7 6-

+,-/0 5:/56 5 = 6/8--7- 7/0-=- 6- =5 57/>5:/;7 - /7-759-7-

:7/-7-.

L5 -05=<5:/;7 6- /- - =5 /6-7/8/:5:/;7 @ 57=// 6- = /- -=-057-

55 -= = 6- = +,-/0 :9 +5- 55 6--9/75 =5 895 6-569/7/5=.

S- -</--7 9-:57/9 5/:<=5- 55 /6-7/8/:5 @ 569/7/5 = /-

5:/56 5= :59+/.

PRINCIPIOS

P/7:// !& L5 57/>5:/;7 6-8/7- +,-/0 :7 =5 <8/:/-7- :=5/656 55

-9// =5 /6-7/8/:5:/;7 @ -05=<5:/;7 6- /- -=5:/756 :7 -+,-/0.

P/7:// "& L5 57/>5:/;7 /6-7/8/:5 /- 55 -= = 6- < +,-/0 5

50 6- =5 -7/656 @ = 575=/>5 :9 +5- 55 6--9/75 :;9 6-+-7 -

569/7/56.

P/7:// #& L5 57/>5:/;7 :7/6-5 =5 /+/=/656 6- 85<6- -7 =5 -05=<5:/;7

6- /- 55 -= = 6- +,-/0



P/7:// 1& L5 57/>5:/;7 :9<7/:5 5 -:- :7 --: 5 5<7 <-

58-:57 -= 8<7:/759/-7 6-= C7= I7-7.

2.3.5.5. SUPERVISIÓN Y MONITOREO

E05=<5:/7- :7:<-7- -5565 <75 :9+/75:/;7 6- 59+5 -

</=/>565 55 6--9/75 / :565 <7 6- = :97-7- 6-= C7= I7-7

/7:=</6 = :7=- 55 -8-:/0/>5 = /7:// 6-7 6- :565

:97-7- - --7- @ 8<7:/7576. L 5==5> 7 -05=<56 @ =5

6-8/:/-7:/5 7 :9<7/:565 <759-7- =5 /7/8/:5/05 7

:9<7/:565 5 =5 5=5 --7:/5 @ 5= 6/-:/.

PRINCIPIOSP/7:// 1!& L5 57/>5:/;7 -=-::/75 6-5==5 @ -5=/>5 -05=<5:/7-

:7:<-7- -5565 55 6--9/75 / = :97-7- 6- :7=

/7-7 -7 --7- @ 8<7:/7576.

P/7:// 1"& L5 57/>5:/;7 -05=5 @ :9<7/:5 =5 6-8/:/-7:/5 6- :7=

/7-7 6- 957-5 <75 5 = -75+=- 6- 95 5::/;7 :-:/05

/7:=</65 =5 5=5 --7:/5 @ -= 6/-:/ / :-76/--.

3. O"JETI#OS

C-757 -7 6/8--7- 5-: 6-= :7= /7-7 ) COSO* 55 6- -5

957-5 -7- <75 957-5 9 :=55 @ 6-5==5 6- = <- 7-:-/59 :<9=/

= :<5=- 7&

3.1. O+,-/0 -5/0

H5:-7 -8--7:/5 5 =5 -8-:/0/656 @ -8/:/-7:/5 6- =5 -5:/7- 6- =5 -7/656

/7:=</6 < +,-/0 6- -76/9/-7 8/757:/- @ -5:/75= @ =5 -::/;7

6- < 5:/0 8-7- 5 /+=- 6/65.

3.1.2. O+,-/0 6- /7895:/;7

H5:-7 -8--7:/5 5 =5 /7895:/;7 8/757:/-5 @ 7 8/757:/-5 /7-75 @ -?-75 @

<-6-7 5+5:5 5-: 6- :78/5+/=/656 <7/656 575-7:/5 <

:7:- -5+=-:/6 = -<=56- 57/9 -:7:/6 =/:5

6- =5 /5 -7/656.



3.1.3. O+,-/0 6- :<9=/9/-7

H5:-7 -8--7:/5 5= :<9=/9/-7 6- =5 =-@- @ -<=5:/7- 5 =5 <- -

<,-5 =5 -7/656.

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