I. TITLE OF THE INVESTIGATION STUDY
"National Institute of Culture: Comprehensive Audit, effective control tool to facilitate the optimization of the management of the Cultural Heritage of the Nation"
II. AUTHOR'S NAME
III. PLACE WHERE THE THESIS WILL BE DEVELOPED
LIMA PERU
IV. PROJECT DESCRIPTION
4.1 BIBLIOGRAPHIC BACKGROUND
Carlos A. Egúsquiza Pereda in his research called: " APPROACHES AND OBJECTIVES TOWARDS AN INTEGRATED AUDIT", says thatThe approaches and objectives towards an integrated audit must be carried out under a broad and globalized philosophical vision, as well as taking into account the conditioning factors, including the risks of companies and institutions, in their different stages of their economic life. It is necessary that in the academic field, the country's universities include in the study curriculum, the characteristics and nature of integrated auditing. Specifically, the implementation of the teaching and application of integrated auditing, which comprehensively evaluates businesses that operate in a changing and global context. Likewise, the relevance, reliability and timeliness of the information is ensured, as well as the efficiency of the operations, either by lengthening the economic life of the businesses, implementing the partial or integral reorganization;or users of the report may also decide to sell the company, etc.
Miguel H. Bravo Cervantes, in his work: INTEGRAL AUDIT. It mentions: "Comprehensive audit is the comprehensive, methodological, objective, systematic, analytical and independent examination and evaluation with respect to the performance of an entity in its operating processes, as well as the application and adaptation of its resources and its administration, carried out by professionals, with the purpose of issuing a report, to formulate recommendations contributing to the optimization of the economy, efficiency, effectiveness and management compliance ”. This is a very descriptive concept of what comprehensive audit is and includes.
Luis García Haro, in his thesis presented to choose the Master's Degree at the Federico Villarreal National University: "COMPREHENSIVE AUDIT: AN EFFECTIVE RESPONSE TO FIGHT AGAINST FRAUD AND CORRUPTION IN REGIONAL GOVERNMENTS", refers to philosophy, doctrine, norms, process, procedures, techniques and practices that must be followed by the comprehensive audit applied to the Regional Governments of our country, so that it becomes an effective response to fight effectively against acts of corruption in regional governments.
Carlos Sandoval Aliaga, Thesis: “THE COMPREHENSIVE AUDIT, A TOOL FOR EFFICIENTLY MANAGING ELECTRICAL COMPANIES”; document presented to opt for the Doctor of Accounting Degree at the Universidad Nacional Federico Villarreal. This document highlights the importance of applying comprehensive auditing as a way of exercising adequate control over activities and therefore facilitating the tactical and strategic management of these companies, within the framework of globalization and business competitiveness.
Hernández Celis, Domingo, in his work presented to the Ministry of Education called: "MINISTRY OF EDUCATION: COMPREHENSIVE AUDIT, EFFECTIVE INSTRUMENT TO OPTIMIZE EDUCATIONAL MANAGEMENT IN PERU". In this document, the author presents the comprehensive audit as the instrument that would help to identify the weaknesses and threats of educational management in Peru and on that basis presents the strengths and opportunities that are being exploited and that are presented as the opportunity to give viability to management until it becomes optimal. It includes procedures, techniques, obtaining evidence, findings and finally the report of this type of audit.
4.2. DELIMITATION OF THE INVESTIGATION
SPACE DELIMITATION:
This research includes the National Institute of Culture, dependencies, activities, functions, processes and procedures.
TEMPORARY DELIMITATION:
This research is current, although information from the past will be taken to analyze, synthesize and interpret it and on that basis be able to project it profitably to optimize the management of the National Institute of Culture.
SOCIAL DELIMITATION:
As part of the investigation, relations will be established with the authorities, officials and workers of the National Institute of Culture, who know and live the legal experiences, decisions and execution of the activities entrusted to this level of State management; therefore they will say to what extent they know the integral audit and the form as it could affect the control and therefore in the management; In addition, the participation of specialists from the Metropolitan Lima Audit Societies and Audit teaching staff from Public and Private Universities will be considered, who with their experience and knowledge about auditing will give us their contributions to adequately relate to comprehensive auditing and management. There are university teachers,that for more than forty years of their lives have been dedicated to conducting audits in the private and government sectors, therefore these people are an extraordinary source for our work.
CONCEPTUAL DELIMITATION:
The main concepts that will be developed are given by the variables that the research work will use:
(1) National Institute of Culture.
(2) Cultural Heritage of the Nation
(3) Comprehensive audit
(4) Control
(5) Management
(6) Optimization
4.3. PROBLEM STATEMENT
The cultural heritage of Peru is made up of all the tangible and intangible assets that, due to their historical, archaeological, artistic, architectural, paleontological, ethnological, documentary, bibliographic, scientific or technical value, have a relevant importance for the identity and permanence of the nation. through time. It is for all this that these assets require special protection and defense, so that they can be enjoyed, valued and used appropriately by all citizens and transmitted in the best possible way to our future generations. It is known from complaints from some INC workers, from the press and from other sources that there are thefts of property, irregular sale of property, impersonation of property,incomplete recoveries and other totally illegal events that affect the heritage that have not been detected by traditional audits and therefore do not facilitate management
It has been determined that due to more efforts made by the National Institute of Culture (INC), it has not established the processes, procedures and techniques to regulate, supervise and evaluate the country's cultural policy.
Based on the preceding aspect, it has been determined that there are deficiencies to administer, preserve and protect the nation's cultural heritage, which is very complete and requires human, material and financial resources that are not granted by the State in the magnitude necessary.
The entity, faces lack of economy, deficiency and ineffectiveness in relation to the promotion, integration, promotion, support, development and diffusion of the manifestations and cultural creations; all of which come together so that there is no consolidation and cultural identity that our country needs.
The traditional internal and external control carried out at the National Institute of Culture have not identified the lack of protection that exists over many tangible and intangible assets; likewise, the reports do not identify the responsibility in the lack of promotion of the assets that constitute the Cultural Heritage of the Nation for the purposes of our history; all of which makes another tool necessary to identify all the problems faced by the Heritage and the Institution.
The internal audit, the financial audit, the management audit and the special exams that have been applied in the National Institute of Culture, are not providing the elements that the institution needs to verify the management of the Cultural Heritage of the Nation; because each type of audit refers to a particular aspect, but does not examine, much less reports on all the institutional events. All this coupled with a kind of levels of corruption that are not identified by the aforementioned audits makes the way conducive to using another more complete control tool.
Non-comprehensive audits do not have mechanisms for the independent auditor in the professional exercise to verify the economy, efficiency, effectiveness and transparency of institutional management; as well as to identify, errors, fraud, illegal acts, embezzlement and in general other acts that could be directly linked to corruption.
GENERAL PROBLEM:
How should the comprehensive audit be organized, so that it becomes the effective control tool that facilitates the optimization of the management of the Cultural Heritage of the Nation?
SPECIFIC PROBLEMS:
1. What should be the roadmap and the procedures that the integral audit should consider, so that it facilitates the optimization of the management of the Cultural Heritage of the Nation?
2. What control activities should the comprehensive audit apply to verify the management of the Cultural Heritage of the Nation and contribute to its optimization?
4.4. THEORETICAL FRAMEWORK
CULTURAL HERITAGE OF THE NATION:
The cultural heritage of Peru is made up of all the tangible and intangible assets that, due to their historical, archaeological, artistic, architectural, paleontological, ethnological, documentary, bibliographic, scientific or technical value, have a relevant importance for the identity and permanence of the nation. through time. It is for all this that these assets require special protection and defense, so that they can be enjoyed, valued and used appropriately by all citizens and transmitted in the best possible way to our future generations. Our cultural heritage is very vast and diverse; protecting it is everyone's duty and right. However, to ensure its conservation, the participation of specialists in various fields is essential. Seeking to facilitate its study and conservation,Cultural heritage has been divided into different categories:
Immovable material heritage: refers to cultural assets that cannot be moved and covers both archaeological sites (huacas, cemeteries, temples, caves, platforms) and colonial and republican buildings.
Movable material heritage: includes all cultural assets that can be moved from one place to another, that is, objects such as paintings, ceramics, goldsmiths, furniture, sculptures, coins, books, documents and textiles, among others.
Depending on the era in which it was created, movable heritage as a property is divided into two broad categories: archaeological heritage, which are basically cultural assets from pre-Hispanic times; and historical heritage, which are those dated from the arrival of the Spanish.
Intangible heritage: refers to what we call living culture, such as folklore, traditional medicine, folk art, legends, typical cuisine, ceremonies and customs, etc. These are the uses, representations, expressions, knowledge and techniques associated with the instruments, objects, artifacts and cultural spaces that are their own, which are transmitted from generation to generation, often by voice or through practical demonstrations.
Underwater cultural heritage: they are all vestiges of human existence with a cultural, historical and archaeological character, which have been totally or partially submerged in water, periodically or continuously, for at least 100 years.
Industrial heritage: refers to all real and personal property acquired or produced by a company in relation to its industrial activities of acquisition, production or transformation; to all the products generated from these activities, and to the related documentary material.
Documentary heritage: as its name indicates, it basically refers to the documentation that is kept in archives and similar institutions. Bibliographic heritage, in turn, refers to books, newspapers, magazines and other printed material, kept mainly in libraries. Although in the strictest sense of the word refers to documents and texts printed on paper, with new technology we also consider recordings, digital media, audiovisual media and others as documents.
NATIONAL INSTITUTE OF CULTURE:
The National Institute of Culture is a Decentralized Public Organism dependent on the Ministry of Education, with legal status, of internal public law and with technical, administrative, economic and financial autonomy. It constitutes the governing and central entity of the organs that make up its organic structure, including the twenty-four decentralized organs, and is responsible for executing the State's policy on cultural matters. The purpose of the INC is to affirm the National Identity through the decentralized execution of actions of protection, conservation and promotion, enhancement and dissemination of the heritage and cultural manifestations of the Nation to contribute to national development with the active participation of the community and public and private sectors.Among its functions is formulating and executing State policies and strategies in the area of cultural development, defense, conservation, dissemination and research of the Cultural Heritage of the Nation (Law No. 28296) and with Supreme Decree No. 50-94 -ED, INC Organization and Functions Regulation.
COMPREHENSIVE AUDIT:
The comprehensive audit, according to Canevaro (2004) and Hernández (2002), includes the study and evaluation of operations or transactions, in our case of the Regional Government, in order to validate the different systems that govern: administrative, operational, accounting, management and computerized information, through an appropriate methodology that allows the preparation of work certificates as evidence, including the use of techniques that allow for a logical and coherent order necessary for its review, supervision, continuity of the audit work and for that support your opinion. According to the authors, the comprehensive audit is based on the following principles: independence, objectivity, permanence, comprehensiveness, opportunity, certification and compliance with regulations.
The phases of comprehensive audit work are planning, execution, and reporting. In addition, advice and monitoring.
The scope of the comprehensive audit considers the administrative and control systems, risk identification, operations and results, financial information, management performance, and compliance and regulation.
The objective of the comprehensive audit is to maximize benefits, staff development, maximize income, increase competitiveness and promote growth. We share the authors' opinion, when they establish that the comprehensive audit is not the sum of audits. Rather, it is a model of global coverage and, therefore, it is not a sum of audits, but the best result of a joint evaluation. Comprehensive audit work is based on International Auditing Standards, Generally Accepted Auditing Standards, Government Auditing Standards, Technical Standards of Internal Control for the Public Sector, Government Auditing Manual and others.
Canevaro (2004), Bravo (2000) and Blanco (2001) and other authors, agree in establishing that the comprehensive audit process includes: Planning, Development of the planned (execution); Completion of work and report; and, in addition to the basic functions, the advisory function and the monitoring or follow-up function must be considered.
Planning, Includes: General planning; Detail or specific planning; and, Identification of procedures.
The execution of the audit includes: Execution of audit programs; Application of audit procedures, techniques and practices; Comparison of the evidence obtained in the working papers with the criteria of the comprehensive audit; and, Definition of findings, if applicable.
The report phase includes the Introduction, Scope, Intermediate paragraphs (exceptions to the financial statements, observations to management, observations to compliance with legal regulations, etc…)
According to Hernández (2002), in addition to the traditional process mentioned above; The following phases should be considered: Provision of specialized advice on matters of institutional control; and, Follow-up, supervision or minotoreo of the recommendations made
According to the International Standards on Auditing, the auditor must apply analytical procedures in the planning and global review stages of the audit. Analytical procedures can also be applied at other stages.
Analytical procedures mean the analysis of significant indices and trends including investigation resulting from fluctuations and relationships that are inconsistent with other relevant information or deviate from the forecast amounts. Analytical procedures include consideration of comparisons of entity information. Analytical procedures also include consideration of relationships. Various methods can be used to execute the procedures. These range from simple comparisons to complex analyzes using advanced statistical techniques. Analytical procedures can be applied to consolidated financial statements, component financial statements, and individual elements of financial information. The selection of procedures,methods and level of application determined by the auditor is a matter of professional judgment.
In the development of the comprehensive audit, the application of the following verification techniques must be weighed: ocular; Oral or verbal; Written; Documentary film; and, physical. Among these general techniques, specific techniques and practices should be considered to obtain the evidence that supports the Auditor's Report.
Traditionally, the idea that auditing is a part of accounting has been expounded and consequently, its approach towards financial auditing has been skewed. The audit should be understood as a methodological standard, to evaluate different objects or realities, with a critical, analytical and investigative mindset, on an objective and independent and ethical basis, aimed at issuing a report as a final product. To the traditional process of planning the audit, execution and formulation of the report; Other functions are currently being added to give added value to the work of the comprehensive audit. The comprehensive audit in its modern version, is advisory to senior management for the purposes of timely and adequately implementing the internal and external control system and printing in this way,reliability in financial, economic, tax, administrative, logistics, etc. information, in relation to the accuracy, efficiency, effectiveness and economicity of institutional operations. Another function that is necessary to carry out in the framework of the Coso Report is the supervision, follow-up or monitoring of the internal control systems, evaluating the quality of their performance. This monitoring will take the form of continuous supervision activities, periodic evaluations or a combination of the two previous ones.follow-up or monitoring of internal control systems, evaluating the quality of their performance. This monitoring will take the form of continuous supervision activities, periodic evaluations or a combination of the two previous ones.follow-up or monitoring of internal control systems, evaluating the quality of their performance. This monitoring will take the form of continuous supervision activities, periodic evaluations or a combination of the two previous ones.
MANAGEMENT OPTIMIZATION:
Optimization is a process. To be optimal, you must first be efficient, then effective, do things economically and work with transparency.
When those responsible for management are concerned with doing things correctly, they are going through EFFICIENCY (adequate use of available resources) and when they use instruments to evaluate the achievement of results, to verify things well done, they are the ones that actually they had to be carried out, then it is directed towards EFFECTIVENESS (achievement of the objectives through the available resources) and when it seeks the best costs and greatest benefits it is within the framework of ECONOMY. Efficiency, effectiveness and economy do not always go hand in hand, since an entity can be efficient in its operations, but not effective, or vice versa; it can be inefficient in its operations and yet be effective, although it would be much more advantageous if efficiency were accompanied by efficiency.It can also happen that it is neither efficient nor effective
EFFICIENCY:
According to Hernández (2000), efficiency is the positive result after adequate rationalization of resources, in accordance with the purpose sought by those responsible for management.
According to the MAGU, efficiency refers to the relationship between the goods or services produced or delivered and the resources used for that purpose (productivity), compared to an established performance standard.
Entities can guarantee their permanence in the market if they strive to carry out efficient business management, customer-oriented and with a sustained level of quality in the products and / or services it provides.
Efficiency can be measured in terms of results divided by total costs and it is possible to say that efficiency has grown a certain percentage (%) per year. This measure of cost efficiency can also be inverted (total cost relative to the number of products) to obtain the unit cost of production. This ratio shows the production cost of each product. In the same way, the time (calculated, for example, in terms of man hours) that it takes to produce a product (the inverse of work efficiency) is a common measure of efficiency.
Efficiency is the relationship between results in terms of goods, services and other results and the resources used to produce them. Empirically, there are two important measures: i) Cost efficiency, where results are related to costs, and, ii) work efficiency, where achievements refer to a key production factor: the number of workers.
EFFECTIVENESS:
Efficiency or effectiveness, refers to the degree to which the entity achieves its objectives and goals or other benefits that it intended to achieve, provided for in legislation or set by the Board of Directors.
“Effective management is related to the fulfillment of the actions, policies, goals, objectives, mission and vision of the company; as established by modern business management ”
“ Effective management is the process undertaken by one or more people to coordinate the work activities of other people in order to achieve high quality results that a person could not achieve on their own. Competitiveness comes into play in this framework, which is defined as the extent to which a company, under free market conditions, is capable of producing goods and services that pass the market test, while maintaining or expanding real income from your employees and partners. Also in this framework, quality is conceived, which is the totality of the features and characteristics of a product or service that refer to its capacity to satisfy expressed or implicit needs ”
When a management reaches the standard below, it can be considered "effective".
Management can be considered effective if: i) The entity's operational objectives are being achieved; ii) They have adequate information to the point of achieving the entity's operational objectives; iii) If the administrative, financial, economic, labor, patrimonial and other information of the entity is reliably prepared; and, iv) If the applicable laws and regulations are complied with.
While institutional management is a process, its effectiveness is a state or condition of the process at a given moment, the same as when exceeding the established standards it facilitates achieving effectiveness.
The determination of whether a management is “effective” or not and its influence on effectiveness, constitutes a subjective stance that results from the analysis of whether the five components of Internal Control of the Report are present and operating effectively: control environment, evaluation risk, control, information and communication and supervision activities. The effective operation of management and control provides a reasonable degree of assurance that one or more of the stated goal categories will be met.
Efficiency is the normative measure of achieving results. The entities have indicators to measure the achievements of the services. When these results or standards are achieved, the objective of good governance applied by this type of entity will have been achieved.
According to Koontz & O´Donnell (1999), the managers of the institutions have a variety of techniques to ensure that the results conform to the plans. The basis of good governance and control of the entity is that the result depends on the people. Among the important considerations to ensure the results and therefore the effectiveness of the managers we have: the will to learn, the acceleration in the preparation of the management team, importance of planning for innovation, evaluation and remuneration of the management team, adjustments of the information, need for managerial research and development, need for intellectual leadership, etc.
The results obtained by effective management should not only occur for the entity itself, but especially should be reflected in better services and in citizen contentment, especially in the participatory context of modern management.
ECONOMY:
The economy in the use of resources is related to the terms and conditions under which the entity acquires resources, be they financial, human, physical or technological (computerized), obtaining the required quantity, at the reasonable level of quality, in the opportunity and appropriate place and at the lowest possible cost.
The economic treatment of operations provide useful guidance for profit planning, cost control, and administrative decision-making should not be considered as a precision instrument since the data is based on certain assumed conditions that limit the results. The economical nature of operations is developed under the assumption that the concept of cost variability (fixed and variable) is valid, and these components can be identified, including semi-variable costs; The latter through technical procedures that require a special analysis of the historical data of income and costs for several successive periods, in order to determine the fixed and variable costs.
TRANSPARENCY:
Transparency means the duty of the authorities to carry out their actions publicly, as a mechanism for controlling power and democratic legitimacy of public institutions.
Transparency means letting light easily pass, in government terms, transparency is a quality that allows the adequate and sufficient flow of information and could be considered an antidote to curb corruption, to counteract any type of suspicion or suspicion of a certain dependency. or public body.
Transparency is an environment of trust, security and openness between the government and society, in such a way that responsibilities, procedures and rules are clearly established, carried out and reported and are open to public participation and scrutiny.
Transparency is also a sensible, responsible, and participatory citizenry that, in the knowledge of its rights and obligations, collaborates in promoting integrity and fighting corruption.
4.5. HYPOTHESIS
MAIN HYPOTHESIS
If the comprehensive audit is organized with policies, criteria, processes, procedures and techniques to execute the exam; and, it also provides advice and monitors observations; then it will be the effective control tool that facilitates the optimization of the management of the Cultural Heritage of the Nation by the National Institute of Culture.
SECONDARY HYPOTHESES:
- Whether comprehensive auditing as part of your roadmap defines the process for examining and considers special procedures for critical areas and points of care; Then it will facilitate the optimization of the management of the Cultural Heritage of the Nation by the National Institute of Culture.
- If the integral audit considers the verification of approvals, authorizations, verifications, conciliations, analysis of operations, safeguarding of tangible and intangible assets, segregation of duties and others as control activities; Then, it will facilitate the optimization of the Cultural Heritage of the Nation by the National Institute of Culture.
VARIABLES OF THE INVESTIGATION
1) INDEPENDENT VARIABLE:
X. COMPREHENSIVE AUDIT
INDICATORS:
X.1. PROCESS
X.2. VALUE ADDED
2) DEPENDENT VARIABLE:
Y. OPTIMIZATION OF THE MANAGEMENT OF THE NATIONAL CULTURAL HERITAGE.
INDICATORS:
Y.1. EFFICIENCY
Y.2. EFFECTIVENESS
3) INTERVINENT VARIABLE:
Z. NATIONAL INSTITUTE OF CULTURE
INDICATORS:
Z.1. CULTURAL POLICIES
Z.2. ADMINISTRATION OF THE CULTURAL HERITAGE OF THE
NATION
4.6. JUSTIFICATION AND IMPORTANCE OF WORK
JUSTIFICATION
The cultural heritage of Peru is made up of all the tangible and intangible assets that, due to their historical, archaeological, artistic, architectural, paleontological, ethnological, documentary, bibliographic, scientific or technical value, have a relevant importance for the identity and permanence of the nation. through time; and therefore require control
The huaqueo or huaquería is the clandestine excavation in archaeological sites with the purpose of extracting cultural assets. It is an illegal and highly destructive activity that the law punishes. The law indicates that undiscovered cultural assets are part of the Cultural Heritage of the Nation, and those that were discovered in privately owned properties are the property of the State, as it seeks to protect the common past of all Peruvians. The huaqueros steal pieces from us that are episodes from our past. These acts can be determined by a comprehensive audit.
The sacrilegious robberies ,that is, robberies and / or thefts carried out in churches, convents, monasteries and places of worship in general. This type of theft is a particularly serious problem in the interior of the country, where churches are stripped of all that constitutes their spiritual and religious heritage. Colonial churches, the objects and cultural assets they contain, mean a very important field of study for researchers, since they not only study the most obvious (who painted or sculpted certain figures, when and how they created them, what they represent, etc.), but also the long relationship that exists between peoples and religion, the way in which their beliefs evolved and developed and how all this is integrated into the lives of the current inhabitants. The sacrilegious thief does not commit a simple robbery or theft:He commits a grave fault against the spirituality and morals of the people. If these acts occur, they can only be determined by the intervention of a comprehensive audit.
Earthquakes, floods, huaycos, torrential rains, as well as other natural phenomena are common in our territory; However, it is not only natural disasters in themselves, but these phenomena have destructive effects when they occur in populated areas, which are not prepared to counteract them. However, if we are adequately prepared, it is possible to reduce or mitigate the damage caused, thus preventing the disaster from being greater and becoming unmanageable. These facts can be adequately determined by the intervention of a comprehensive audit.
Vandalism against cultural property takes many forms and may be intentional or not, but the damage they cause can lead to the destruction of the property. Acts of vandalism, such as paint, inscriptions or the affixing of posters, are harmful forms of expression that make buildings, streets and even hills ugly. But made in a cultural heritage asset, they are usually particularly destructive. The comprehensive audit will determine if the INC is capable of protecting the nation's cultural heritage.
Conservation of cultural heritage is not opposed to technological progress or development; On the contrary, scientific advances and innovations allow us to care for and manage our cultural assets in a more efficient way: there are computer programs for managing cultural assets, better methods and techniques for conservation and restoration, and more effective analysis and instruments for the investigation. The intervention of the comprehensive audit will greatly help these purposes.
It is very important to understand that cultural heritage is not the accumulation of "old" places and things, old-fashioned and worthless. Or, on the contrary, that only the "beautiful", of noble material and precious stones have value. Each and every one -even the smallest fragment- of the cultural assets that make up our material and intangible heritage are necessary to understand the past. And the past is important because it gives us examples, experiences and arguments for much of the decisions we make in the present; at the same time, it allows us to create a sense of identity, belonging and one more reason to live and work for our family, our locality, our region, our Nation. A comprehensive audit contributes to all this.
The comprehensive audit will facilitate the mechanisms to overcome the slowness and complexity of the administrative processes and especially to overcome the reigning confusion in the processes, the disorganization, the apathy of the personnel in charge and the counterproductive administrative measures that make the process slow and tortuous in more efficient and agile place.
The comprehensive audit will provide advice for the implementation of modern and efficient government financial management practices, better internal controls and to improve the role of internal control bodies.
Traditional audits have proven to be weak and unable to professionally detect and deal with government fraud and corruption; therefore, the integral audit appears as the alternative to strengthen, modernize and improve the work of the auditors, so that they contribute to fight against these scourges that break the morale of honest workers and especially of the community that contributes to the State.
Undoubtedly, the best contribution that the comprehensive audit team will provide will be the strengthening of the internal control system that exists and that must be strong enough to automatically identify errors, irregularities, illegal acts and, in general, situations that they are against the goals, objectives, mission and institutional vision.
IMPORTANCE
The relevance of this research work lies in the conversion of the passive attitude to an active, protagonist attitude, in defense of the Cultural Heritage of the Nation and the fight against acts of corruption. The importance is also given insofar as it allows postgraduate professionals to have the opportunity to express our opinion on the need to contribute to the economy, efficiency, effectiveness and transparency through the application of an effective instrument such as comprehensive audit.
V. OBJECTIVES
MAIN GOAL
Define the organization of the policies, criteria and procedures under which the comprehensive audit must be carried out; in such a way that it is the effective control tool that facilitates the optimization of the management of the Cultural Heritage of the Nation by the National Institute of Culture.
SPECIFIC OBJECTIVES:
1. Establish the roadmap that considers the phases, procedures and added value of the comprehensive audit, as an effective control tool that facilitates the optimization of the management of the Cultural Heritage of the Nation by the National Institute of Culture.
2. Determine the most effective control activities of the comprehensive audit, to facilitate the optimization of the management of the Cultural Heritage of the Nation by the National Institute of Culture.
SAW. METHODOLOGY
6.1. KIND OF INVESTIGATION
This research work will be of the basic or pure type, since all aspects are theorized, although its scope will be practical to the extent that the Comprehensive Audit is taken into account as an effective control tool to facilitate the optimization of Heritage management. Cultural de la Nación by the National Institute of Culture.
6.2. INVESTIGATION LEVEL
The research to be carried out will be at the descriptive-explanatory level, since it will describe the policies, criteria, process and procedures of the Comprehensive Audit and will explain how it becomes the effective control tool to facilitate the optimization of cultural heritage management of the Nation in charge of the National Institute of Culture.
6.3. INVESTIGATION METHODS
The following methods will be used in this investigation:
1) Descriptive.- Because the process, procedures and report will be described, as well as the advice and follow-up of the comprehensive audit that would be applied to verify the economy, efficiency, effectiveness and transparency of the management of the Cultural Heritage of the Nation in charge of the National Institute of Culture.
2) Inductive.- To infer the information of the sample in the research population.
6.4. DESIGN OF THE INVESTIGATION
This work includes the methodological approach and theoretical approach of the investigation.
The methodological approach highlights the formulation of research problems, objectives and hypotheses.
In the theoretical approach, the development of the variables and indicators of the research in relation to the problems, objectives and hypotheses formulated stands out.
At the end of the research work, first the specific objectives will be contrasted with the general objective of the research.
The contrasted specific objectives will be the basis for issuing the partial conclusions of the investigation.
The partial conclusions will be the basis for issuing the general conclusion of the work.
Finally, an interrelation will be established between the general objective and the general conclusion until the general hypothesis of the investigation is contrasted.
6.5 POPULATION OF THE INVESTIGATION
The research population is made up of the authorities, officials and workers of the National Institute of Culture; The staff of the Office of the Comptroller General of the Republic, the staff of the Audit Societies and the teaching staff of the Audit Subject of Public and Private Universities will also be taken into account.
6.6 SAMPLE OF THE INVESTIGATION
Formula to determine the sample size:
To define the sample size, the probabilistic method has been used and the formula provided by the Inter-American Development Association AID has been applied.
Where:
| n | It is the size of the sample to be taken into account for the field work. It is the variable that you want to determine. |
| P and q | They represent the probability of the population to be included or not in the sample. According to the doctrine, when this probability is not known from statistical studies, it is assumed that p and q have a value of 0.5 each. |
| Z | Represents the standard deviation units that in the normal curve define an error probability = 0.05, which is equivalent to a 95% confidence interval in the sample estimate, therefore the Z value = 1.96 |
| N | The total population. This case 620 people. |
| EE | Represents the standard error of the estimate, according to the doctrine, it must be 0.09 or less. In this case 0.09 has been taken |
Substituting:
n = (0.5 x 0.5 x (1.96) 2 x 620) / (((0.09) 2 x 619) + (0.5 x 0.5 x (1.96) 2))
n = 100
COMPOSITION OF THE INVESTIGATION SAMPLE:
| Institutions | DIR | FUN | TRA | DOC | TOT. |
| INC. | 6 | 10 | fifty | 0 | 66 |
| Comptroller | 0 | 0 | 10 | 0 | 10 |
| Audit Companies | 0 | 0 | 10 | 0 | 10 |
| Teachers | 0 | 0 | 0 | 14 | 14 |
| TOTAL | 06 | 10 | 70 | 14 | 100 |
NOTE:
DIR: Directors; FUN: Officials; TRA: Workers; DOC: Teachers
6.7. DATA COLLECTION TECHNIQUES
The techniques that will be used in the investigation will be the following:
1) Interviews.- This technique will be applied to the authorities and officials of the National Institute of Culture, in order to obtain information on all aspects related to the investigation.
2) Surveys.- Workers from the National Institute of Culture, the Office of the Comptroller General of the Republic and Teachers from Public and Private Universities will be applied, in order to obtain information on aspects related to the investigation
3) Documentary analysis.- This technique will be used to analyze the norms, bibliographic information and other aspects related to the investigation.
6.8 DATA COLLECTION INSTRUMENTS.
The instruments that will be used in the investigation are the following: interview guide, questionnaire and document analysis guide. The interview guide is used as a roadmap for conducting the interview. The questionnaire will be used to carry out the survey. The documentary analysis guide is applied to organize and define the theories that will be taken into account for the theoretical framework of the research.
6.9. ANALYSIS TECHNIQUES
The following techniques will be applied:
- Documentary analysis Inquiry Data reconciliation
· Tabulation of tables with quantities and percentages
- Graphics understanding
6.10. DATA PROCESSING TECHNIQUES
The following data processing techniques will be applied:
- Sorting and classification Manual registration Computerized process with Excel Computerized process with SPSS
VII. TENTATIVE SCHEME OF THE THESIS
TITLE OF THE THESIS
DEDICATION
SUMMARY
ABSTRACT
PRESENTATION
CHAPTER I:
METHODOLOGICAL FRAMEWORK
Bibliographic Background
Approach to the opportunity or problem
Justification and Importance
goals
Hypothesis
Methodology
CHAPTER II:
THEORETICAL FRAMEWORK
Research Background
Historical review
Legal basis of the investigation
Cultural Heritage of the Nation
National Institute of Culture
Institutional control
Comprehensive audit
Management optimization
CHAPTER III:
RESULTS OF THE INVESTIGATION
Presentation, analysis and interpretation of the interview
Presentation, analysis and interpretation of the survey
Target Verification
Hypothesis testing
Conclusions
recommendations
BIBLIOGRAPHY
ANNEXES
VIII. SCHEDULE
| ACTIVITIES | AUG | SET | OCT | NOV | DEC | JAN | FEB |
| THESIS PLAN: | |||||||
| COLLECTION OF
DATA |
X | ||||||
| FORMULATION | X | ||||||
| PRESENTATION | X | ||||||
| APPROVAL | X | ||||||
| THESIS: | |||||||
| RECOPILATION OF
DATA |
X | X | X | X | |||
| ORGANIZATION OF
INFORMATION |
X | X | X | ||||
| PROCESS OF
INFORMATION |
X | X | |||||
| DRAFTING OF
THESIS |
X | ||||||
| PRESENTATION | X | ||||||
| LIFT | X | ||||||
| APPROVAL | X |
IX. BUDGET
| ITEMS | QUANTITY | UNIT | UNIT PRICE | SUBTOTAL | TOTAL ITEM |
| I. ASSETS: | 770.00 | ||||
| GOODS | 4 | THOUSAND | 25 | 100.00 | |
| PENCILS | 5 | DOZENS | 10 | 50.00 | |
| COMPUTER INK | 10 | UNITS | 30 | 300.00 | |
| FLOPPY | 3 | DOZEN | twenty | 60.00 | |
| CD | one | DOZEN | 60 | 60.00 | |
| OTHER ASSETS | 200.00 | ||||
| II. SERVICES | 3,480.00 | ||||
| SUPPORT STATISTICAL WORK | 1,000.00 | ||||
| SECRETARIAL SUPPORT | 1,000.00 | ||||
| MOBILITY | 300.00 | ||||
| VIATICAL | 500.00 | ||||
| TELEPHONE | 200.00 | ||||
| IMPRESSIONS | 180.00 | ||||
| PHOTOCOPY | 100.00 | ||||
| VARIOUS | 200.00 | ||||
| TOTAL | 4,250.00 | ||||
X. BIBLIOGRAPHY
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Canevaro Bocanegra Nicolás (2004) Comprehensive Audit. Lime. Course taught at the School
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Hernández V. Jaime (2002) The Comprehensive Audit: A true archetype of control
business. Bogota Colombia. Editorial San Marcos SA.
Ibid.
Bravo Cervantes, Miguel (2000) Comprehensive Audit. Lime. FECAT Editorial.
Blanco Luna Yanel (2001) Conceptual framework of the Integral Audit. Bogota Colombia.
XXIII Inter-American Conference on Accounting.
Committee of Sponsoring Organization of the Treadway Commission (COSO)
Hernández Rodríguez, Figueroa. (2000) The operational audit. Lima: Editorial
San Marcos SA.
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