The work carried out is entitled "Internal Control Guide at the Travel Agency Havanatur Tour & Travel Center, Cienfuegos". The research is based on how to evaluate the Internal Control System in the specific activity of the UEB Havanatur Center, whose general objective is in designing a comprehensive review guide based on a diagnosis of the entity through all the components and rules of Res 60/11 that makes its evaluation more flexible according to the characteristics of its specific environment.
For the development of this work, the tools established by Resolution 60/2011 of the Office of the Comptroller General of the Republic of Cuba were taken into account, as well as resolutions inherent to the MINTUR sector and its Higher Body. By applying the adjusted self-control guide, results and recommendations can be obtained for said entity and all the units of which it is composed, which will reach judgments about its efficiency and effectiveness.
The Diploma work is structured in three chapters:
Chapter I: Theoretical foundations on Internal Control .
Chapter II: Diagnosis of Internal Control at the UEB Havanatur Center, and redesign of the Self-Control Guide based on the evaluation of its Components and Standards.
Chapter III: Application of the adequate Guide for self-control in the UEB Havanatur Centro entity.
At the end of the investigation the results of the application of the guide and the causes that caused the detected errors are shown and the necessary recommendations are made to avoid their occurrence and achieve a more in-depth review in the future.
Abstract
The title of this work is “Autocontrol Guide in the Havanatur Travel & Center Agency, of Cienfuegos”. This investigation consists of how evaluate the internal control most specific in the Havanatur activity, whose overall objective is to design a comprehensive review guide
For develop of this work we used the tools established by the 60/2011 Resolution of the Comptroller General of the Cuban Republic, and his inherent resolutions for the MINTUR sector. When we applied the adjusted guide this allowed take results and recommendations for this entities and had a juice more real of the efficiency and efectivity of his same.
The Diploma Work is structured in free chapter.
Capitulate I: Theoretic foundations on Internal Control.
Capitulate II: I diagnose of the Internal Control in the UEB Havanatur Centro, and I redesign of the guide of self-control as from the evaluation of its Components and Standards.
Capitulate III: Application of the guide made suitable of self-control at the entity UEB Havanatur Centro.
At the end of the investigation we show the causes responsible for the mistakes detected and the necessary recommendations to avoid the occurrence of such mistakes in the future.
Keywords: Apply the Self-Control Guide
Key words: Applying the self-checking guide
INTRODUCTION
The current situation of the economy in the world reflects the most serious financial crisis of the last fifty years, the damage caused is enormous, Cuba, with an open economy and dependent on its external economic relations, has not been exempt from the impacts of Said crisis, Taking into account this situation, the VI Congress of the Party states the decentralization of the economy from the Central Government to the local administrations and from the Ministries and other national entities in favor of the increasing autonomy of the socialist state company, which does not admit improvisations or haste, hence it is proposed: "To decentralize and change the mindset, it is a mandatory requirement to develop the regulatory framework that clearly defines the powers and functions of each link, from the nation to the base,invariably accompanied by internal accounting, financial and administrative control procedures.
Such changes implicitly define a new conceptual framework for Internal Control, capable of integrating the various definitions and concepts that have been used on this subject, thus achieving, at the level of organizations, internal or external auditing, or levels academic or legislative, there is a common conceptual framework, and an integrating vision that meets the demands of all the entities involved.
The need to continue perfecting the Internal Control System I advise, to leave without effect the Resolution 297/2003 of the Ministry of Finance and Prices, and the No. 13 of 2006 issued by the Ministry of Audit and Control, and to issue a new Resolution the No. 60/2011, which complies with the provisions that regulate this activity and the requirements of economic-administrative development of the country. This orientation is accompanied by a general guide to check, which was oriented to be adjusted by each agency and down to the base, in order to faithfully fulfill the objectives that the General Comptroller of the Republic of Cuba (hereinafter CGR) drew up and not turn it into a glossary of questions about what to do? for managers.
Problem situation:
The new norm of the Internal Control system establishes a standard model, which aims to set the basic norms and principles of obligatory observance, by all the subjects of the control actions of the CGR, those who have the obligation to design and implement Based on this model, its own system, according to the mission, vision, objectives, strategies, characteristics, competence, responsibilities and attributions of each one.
The Cuban society Havanatur SA, in Cienfuegos, also called UEB Havanatur Centro, is involved, like the rest of the country's entities, in the Adaptation of the existing Internal Control Guide, by the entity's Internal Control Guide, starting from of what is legislated in Law 107 of the CGR article 16 and 17.
Taking this situation into account, it is defined as a research problem: How to evaluate Internal Control for decision-making at the UEB Havanatur Center?
Starting from the hypothesis that:
If the general guide of self-control, oriented by the CGR, is adapted to the specific characteristics of the UEB Havanatur Center, it will be possible to provide elements for the evaluation of the components of the Internal Control System in correspondence with the legislation of its body.
Establishing for the achievement of this topic the following general objective: To adapt the Internal Control Guide of the UEB Havanatur Center.
Formulating the following specific objectives, to fulfill the general objective:
- Carry out a theoretical study of the issues related to Internal Control. Diagnose the current status of Internal Control at the UEB Havanatur Center. Adapt the Guide for self-control at the UEB Havanatur Center. Apply the Guide for self-control
Research variables:
- Dependent: Internal Control Independent: Self-Control Guide
The answer to the scientific problem is of value at the UEB Havanatur Center; for this reason, my objective, as an author, is to propose changes based on the diagnosed reality, essentially worrying about its improvement, identifying in myself how to improve the conditions of execution of the self-tests.
The research will allow analyzing the trends currently presented by the selected topic, allowing adjusting the themes for carrying out self-controls, based on the application of the actions proposed for the improvement and updating of internal control and specifically with the appropriate self-control Guide.
For this, an explanatory-descriptive research project is planned, which in its initial phase allows to examine and become familiar with the subject, allowing to serve as a basis for the realization of a description of the dynamics of the subject to be investigated and its projection through a action research with a situational and participatory character, since the research problem arises within an organization, which defines, analyzes, solves, values it and its purpose is the transformation of reality.
In general, the characteristics of this research work will make a practical contribution, since it is not aimed at creating a new theory, but rather at solving real problems and applicability.
Derived from the details provided, the use of the following research methods, procedures, and techniques is defined .
The methods that will be used for the investigation are the general and documentary study, revision, interviews, tracking, statistical sampling, document analysis, historical-logical, participatory observation, synthesis, analysis, abstraction, concretion, induction, deduction, modeling, measurement., experimentation.
Design.
As the research is assumed to be explanatory - descriptive, in order to meet the central objective, the essence of the detected problem is detailed, determining the real needs of the UEB Havanatur Center, to determine the points to be adapted from the general guide to the guide. specific to the entity, within the Supervision and Monitoring component.
Sampling. The population universe of this research is all the necessary documents by departments, processes and sub-processes, of the sample selected for this research at the Travel Agency (UEB) Havanatur Center.
This research aims to provide the UEB Havanatur Center belonging to the International Group of Tour Operators and Travel Agencies Havanatur SA of Cienfuegos with an integrating Internal Control System that ensures compliance with each of the processes, policies, goals and activities of according to the pre-established, giving the maximum performance in the fulfillment of its mission which is defined based on its corporate purpose and which has among its main activities:
- To act as tour operator and receiver of international tourism that coordinates and controls different tour operators, wholesale agencies, retailers abroad; also operating through subsidiaries. Carry out tourist mediation activities between travelers and those legal entities authorized to provide services to them in convertible pesos. Design, organize and commercialize different types of tourism. It works as an agency for the sale of tickets and cargoes selling air capacities and for regular, international and national routes. Act as a tour operator in everything related to the organization of trips abroad from Cuba, for all market segments. Provide representation services to shipping lines or ships dedicated to cruise tourism as well as to provide handling and other related services.
All of the aforementioned will be carried out in currency and convertible pesos and covers the territories of the central region of the country, Sancti Spiritus, Villa Clara and Cienfuegos, establishing its headquarters in the latter.
Development:
On Internal Control several definitions are exposed, the current objective trends, importance and characteristics that identify it are specified.
According to RESOLUTION (60/2011) we must know that:
Internal control
Definition of Internal Control
Currently, when it comes to Internal Control Systems that entities must implement to face economic and social changes in the environment, it is not only about control activities themselves, but also about establishing an adequate environment. control, risk assessment activities, concern for information and communication, as well as supervision and monitoring. In this expanded vision of control, it means much more than financial control or accounting control, considering control as a basic function within any management process that facilitates the evaluation and improvement of performance, since what is not controlled cannot be run efficiently.
Control must not only be present in economic activity, but also in any of the other fields of application of the administration and, in general, in activities of any nature that can be carried out individually, collectively, privately or publicly; it is therefore logical to approach it conceptually as a comprehensive system with its own identity and not restrict it solely to the economic sphere.
To carry out internal control, it is not enough to have printed and policy manuals. It is the people, at each level of organization, who have the responsibility to do it.
Internal Control is the nervous system of a company, since it covers the entire organization, serves as a two-way communication system, and is designed solely to meet the needs of a specific company. It includes much more than the accounting system and covers aspects such as: employment and training practices, quality control, production planning, sales policies and internal auditing.
No administrator wants to see losses caused by error or fraud or through erroneous decisions based on non-accounting financial information. This exists for the interest of the administration itself. Thus, Internal Control is a useful tool by which the administration manages to ensure, as much as is reasonable, the orderly and efficient conduct of the company's activities.
The current vision of internal control is nothing more than:
- Establishment of an Internal Control System according to the characteristics of each entity. Enhance the Control function as part of the management process. Strategic action philosophy. Compatible with Business Improvement as a management model.
Taking as fundamental characteristics for an efficient Internal Control System:
- An organizational plan that provides an appropriate segregation of functional responsibilities. A system of authorizations and adequate registration procedures to provide accounting control over the means, financing, income and expenses. Appropriate practices and methods to fulfill the obligations and functions of each one of the departments of the entity. A degree of quality in the personnel that is consistent with the quality and complexity of the assigned responsibilities.
As of the entry into force on March 18, 2011 of the new provision issued by the Comptroller General of the Republic, regarding the "rules of the internal control system", which was published in the extraordinary gazette no. 13 of March 3, 2011), it is necessary to restructure the Self-Control Guide based on the readjustments of the aforementioned law.
The instructions of the governing body, Ministry of Tourism (hereinafter MINTUR) were directed to the adjustment of the guide and as a challenge of improvement in the fulfillment of its mission, the redesign of the Internal Self-Control Guide is presented in the Base Business Unit (UEB) Havanatur Tour & Travel Centro, Cienfuegos. The purpose of this guide is to guide the development of the effectiveness of Internal Control in all areas and units that make up the entity, Travel Agency, leader in the center of the country, as well as proposed in its vision.
Mastering the content of the guide is essential to develop a good work program, the execution of which leads to obtaining sufficient and competent audit evidence to support the issuance of a good opinion.
With this guide, the evaluation of Internal Control is contemplated through the questionnaire method, in which the YES and NO answers provide a general indication of the degree of control that the administration exercises over basic accounting and administrative aspects.
To update the self-control guide in the UEB where the regulatory tools of the aforementioned new SCI provision are already implemented, we rely on the procedures applied to tourism, also in the Guidelines of the VI PCC Congress from 1 to 15 referring to everything the provisions of the Economic Model regarding Internal Control, as well as articles 242,249 referring to Tourism Policies.
The consistent application of this guide will allow us to identify in each of the aspects, which are the problems that arise in the accounting and internal control of each of the departments, which depend for their solution of decisions of the Head Office and which correspond to the UEB resolve. In all cases, experience has shown that establishing action plans, with managers, participants and compliance dates, is the appropriate procedure to reach solutions.
To this end, an Internal Control Diagnosis is carried out at the UEB Havanatur Center, and a redesign of the Guide based on the evaluation of its components and standards, based on five fundamental aspects: characterization of the Travel Agency, targeting of elements that intervene in the agency's situation, description of the internal and external aspects that facilitate or hinder the development of its management, its strategic objectives and the evaluation of economic results.Beginning with a brief reference to Tourism as an important sector for the Cuban National Economy, this being the Superior Organism to which the Travel Agency is subordinated and it concludes with the proposal of the Agency's comprehensive guide to self-control and a more specific guide for Sales Bureau and Tourist Representations that are subject to it, distributed in cities in the central region, located in Trinidad, Sancti Spíritus, Santa Clara and Caibarién.
The main objective of the diagnosis is to visualize, detect and explain the current situation of the UEB, with its symptoms, problems and causes; with the effects it produces, with repercussions in the different areas.
The characterization of the Travel Agency is carried out, where its mission, vision is made known, and its organizational and functional structure is shown, which is made up of 6 cost centers, made up of 6 Sales Points and 12 Tourist Representations. with its corporate purpose defined at headquarters level.
The new comprehensive review guide aims to provide the agency with an instrument capable of detecting errors made in a timely manner and taking measures to correct them and prevent their recurrence, with the aim of:
- Evaluate the safety of the actions taken. Correct defects. Improve what has been obtained. Re-design those elements that are necessary. Motivate the personnel.
Being of quarterly application.
- It can be applied by any worker of the entity, by the highest authority or by an auditor. It will be used in the entire System of Travel Agencies of the Tourism Sector. It will be proposed to be included in the Study Program of the Bachelor of Business Tourism from the "School of Hospitality and Tourism."
The 2012 existing internal self-control guide contains 245 questions that verify aspects of the five components of internal control, and it is necessary to restructure the self-control guide based on the readjustments of the aforementioned law No. 107 and it was made up of 310 questions in Havanatur, 17 Resolutions, 4 From the defunct Ministry of Audit and Control, 11 from the Ministry of Finance and Prices, 1 from the Ministry of Economy and Planning, 1 from the Central Bank of Cuba and all those that appear in the Mintur Compendium.
Below is a comparative table of the results for each standard of its control component, from the 2012 CGR Guide and the redesign of the Havanatur Guide:
| GUIDE RES / 60 2012 CGR (19 standards) | CGR Guide | Havanatur | ||||||
| Control Environment Component | ASPECTS | ASPECTS | ||||||
|
14
9 twenty 16 12 |
17
eleven eleven fifteen 7 |
||||||
| Risk Management and Prevention Component | ASPECTS | ASPECTS | ||||||
|
9
5 9 |
8
3 7 |
||||||
| Control Activities Component | ASPECTS | ASPECTS | ||||||
|
12
19 16 5 37 two - |
6
eleven 7 two 8 3 117 |
||||||
| Information and Communication Component | ASPECTS | ASPECTS | ||||||
|
18
5 5 |
10
5 4 |
||||||
| Supervision and Monitoring Component | ASPECTS | ASPECTS | ||||||
|
eleven
twenty-one |
2. 3
6 21 Others |
It can be seen that in the appropriate guide they increase and decrease the total number of aspects between one and the other: it increases when it is a very specific aspect of the entity, which in the Comptroller's guide, being very general, does not include it and in the aspects that it decreases is because it is not adequate. The guide exposed all the new aspects regarding planning, suitability, prevention, accountability, and effectiveness of the Internal Control System.
As the Travel Agency is a UEB Base Business Unit, which is subordinate to the Receptive Company and this in turn to the MINTUR Ministry of Tourism, all its activities are subject to guidelines from another hierarchical level, therefore for the redesign of this guide, the comprehensive guide of the Ministry of Tourism was taken as a governing body already modified with the tools of Res 60/11 but covering a total of 424 general questions, since it is made up of several entities with different Corporate Purposes such as: TRANSTUR (Tourism Transport)., EMPRESTUR, PALMARES (Restaurants and Cafeterias), GET (Computer Technology Management), CUBATUR Travel Agency, CUBANACAN, HAVANATUR, ITH, SERVISA, Real Estate (Dedicated to Investments), Hotels, Delegation of MINTUR, Havanatur Rentacar.
The questionnaire of questions is so general for so many entities that it is necessary to take as reference the two guides, the 2012 one from the CGR General Comptroller of the Republic and the one from MINTUR, and redesign this guide according to its mission-vision made up of 310 questions and a total of 26 pages (see annex 7) for the Travel Agency and its cost centers, but at the same time a very particular guide is proposed to supervise these cost centers (Sales Bureaus and Tourist Representations) separately and with the aim of establishing monthly supervision and monitoring with the Control Committee group, in turn serving as systematic self-control for tour operators and vendors of said units.Therefore, in this comprehensive guide of the Base Business Unit, the controls of these areas are evaluated from the organizational, managerial and economic point of view in general. But the specific guide for them has 87 questions and a total of 6 pages, it is made for the control of the resources, assets and very own records of the Sales area and each one is structured by a single person who answers for the Information of this area, which is identified as a cost center for the Agency's Accounting Department.Assets and records very specific to the Sales area and each one is structured by a single person who is responsible for the Information in this area, which is identified as a cost center for the Accounting Department of the Agency.Assets and records very specific to the Sales area and each one is structured by a single person who is responsible for the Information in this area, which is identified as a cost center for the Accounting Department of the Agency.
This guide of the Bureau is proposed as a result of this investigation as ANNEX, but it is recommended to be applied by the Control Committee of the entity to measure its effectiveness, but in both units or sales areas since the Representations in the Hotels where the tour operators' activities are supervised are outside the Cienfuegos Province.
Next, we will show the new aspects that have been modified and have given way to the adaptation of the self-control guide of the Travel Agency.
|
SELF-CONTROL GUIDE FOR THE INTERNAL CONTROL SYSTEM YEAR 2011 RESOLUTION 60/11 Agency: Ministry of Tourism Group: International Group of Tour Operators and Travel Agencies, Havanatur, SA Entity: UEB |
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|
CONTROL ENVIRONMENT COMPONENT: |
||||||||||||||||
| Not | Aspects to Verify | Yes | Not | Np | Observations | |||||||||||
| Planning, annual, monthly and individual work plans. | ||||||||||||||||
| one. | The Strategic Planning of the
(2012-2015) of the UEB and its Cost Centers. |
Find in the HR Department,
It is updated once a year. |
||||||||||||||
| two. | Work plans and compliance with objectives, including new ones, are analyzed.
tasks in the corresponding month, with the UEB workers and their Cost Centers. |
Show Work Plans.
(Address and Area) |
||||||||||||||
| 3. | Each area draws up its monthly work plan, based on the UEB annual work plan, based on the main activities plan of MINTUR. | Show Work Plans (Address and Area) | ||||||||||||||
| Four. | Each cadre, official and specialist has its individual work plan, which is prepared taking into account the monthly plan for its area and is approved by the immediate superior manager, including UEB, vendors and tour operators. | Show Work Plans.
(Address and Area) |
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| 5. | The Unitary Expenditure Standards have been established for each activity or area and its behavior is analyzed periodically. including UEB, Buroes and Representaciones.. | Verify document in
Accounting department. |
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| 6. | There is the Income and Expense Plan in foreign currency, broken down by area, according to the structure of the entity. including UEB, Buroes and Representations | Verify in Accounting.
It is checked monthly. |
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| Proven Suitability | ||||||||||||||||
| one. | There is training of workers in each area, including commercial, guides and tour operators in matters of internal control. | Give seminars, which
Manage by the entity. |
||||||||||||||
| two. | The suitability requirements are established according to the profession of positions with the requirements of the MINTUR for the UEB and all its cost centers. | Show the profesiogram where the evidence is. | ||||||||||||||
| Policies and practices in Human Resources Management. | ||||||||||||||||
| one. | The Cuban Standard of the Integrated Human Capital Management System is implemented. | To show | ||||||||||||||
|
COMPONENT MANAGEMENT AND RISK PREVENTION: |
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| Not | Aspects to Verify | Yes | Not | Np | Observations | |||||||||||
| Risk identification and Change Detection. | ||||||||||||||||
|
|
The Risk Identification, Analysis and Assessment Report of the UEB and each of its Sales Bureaus and Tourist Representations by localities in the central region is prepared. | Show report of each of the Sales Bureau and Tourist Representations by localities, Villa Clara, Sancti Spiritus and Trinidad. | ||||||||||||||
| Risks prevention. | ||||||||||||||||
|
|
There is the Risk Prevention Plan of the
Self-control of the Internal Control System of the UEB and its cost centers as a measure. |
There is control of this
plan. include the Villa Clara, Sancti Spiritus and Trinidad Groups |
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| CONTROL ACTIVITIES COMPONENT: | ||||||||||||||||
| Not | Aspects to Verify | Yes | Not | NP | Observations | |||||||||||
| Coordination between areas, separation of tasks and responsibilities and levels of authorization. | ||||||||||||||||
|
|
The relations between all the areas of the UEB, its cost centers and the jobs, defined in the Organic Regulations and the Operation Manual, prepared and implemented by the Receptive Company Havanatur are fulfilled. | The Manual is kept in the Director's office, including the Villa Clara, Sancti Spiritus and Trinidad Groups. | ||||||||||||||
| OTHER ASPECTS | ||||||||||||||||
| Intangible Fixed Assets | IS EXCLUDED | |||||||||||||||
| Inventories | IS EXCLUDED | |||||||||||||||
| Production | IS EXCLUDED | |||||||||||||||
|
INFORMATION AND COMMUNICATION COMPONENT: |
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| Not. | Aspects to Verify | Yes | Not | NP | Observations | |||||||||||
| Information system, flow and communication channels | ||||||||||||||||
|
|
The information prepared at the UEB and cost center levels is linked to the Planifica
Strategic action, compliance with the approved Corporate Purpose and its general functions. |
Show minutes of the Councils
Management and its annexes corresponding, and the minutes of Affiliate Assemblies, |
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| Surrender Account | ||||||||||||||||
| one. | There is a plan for the Accountability process,
(according to aspect C of R / 60/11) of this component, where the aspects are verified related with: |
Show process schedule
Accountability. include the Villa Clara, Sancti Spiritus and Trinidad Groups |
||||||||||||||
| a) The use, custody and destination of resources | check | |||||||||||||||
| b) The fulfillment of the objectives and goals | check | |||||||||||||||
| c) The status of task completion | check | |||||||||||||||
| d) Incidents occurred | check | |||||||||||||||
| e) The financial situation of the entity | check | |||||||||||||||
| f) The results of the entity in that period | check | |||||||||||||||
| g) The deficiencies, irregularities, illegalities and indisciplines occurred. | check | |||||||||||||||
| two. | The Accountability Minutes are kept for all areas of the UEB, including cost centers that are not left out of these analyzes due to their remoteness. | Show Accountability Minutes that include the Villa Clara, Sancti Spiritus and Trinidad Groups. They are kept at the Directorate. | ||||||||||||||
| 3. | Periodically, the Receptive Company is accountable. | Show Minutes. They are kept at the Directorate. | ||||||||||||||
|
MONITORING AND MONITORING COMPONENT: |
||||||||||||||||
| Not. | Aspects to Verify | Yes | Not | NP | Observations | |||||||||||
| Evaluation and determination of the effectiveness of the Internal Control System. | ||||||||||||||||
| Supervision and Monitoring is carried out by the Internal Auditor. | IT IS EXCLUDED, it is done at the Higher Body level. | |||||||||||||||
| one. | The workers of the UEB, the Bureau and Tourist Representations carry out permanent control over the activities that they carry out themselves. | Show individual work plan with summary of planned activities
and fulfilled. |
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| two. | It constitutes the UEB Internal Control System in general, a means that reinforces and supports the
Commitment to Accountability. |
Show results. Reconcile with the Accountability minutes. | ||||||||||||||
| 3. | The Internal Control System corresponds to the peculiarities of the UEB such as Travel Agency, Airport Sales Bureaus and Hotels and Tourist Representations inside and outside the town. | Verify results of all cost centers including the Groups, Villa Clara, Sancti Spiritus and Cienfuegos. | ||||||||||||||
| Four. | The Internal Control System contributes to achievement
of the economy, efficiency and effectiveness of the UEB and all its cost centers that belong to the central region. |
Show results of the Balances, Status, Audits, Inspections and application of the self-control guide. | ||||||||||||||
| 5. | System implementation is controlled
of Internal Control in the UEB in general. |
It is controlled through supervision and inspections.
Show evidence. |
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| OTHER ASPECTS OF MINTUR | ||||||||||||||||
| Organization and Systems. | ||||||||||||||||
| one. | Analysis of compliance with the Resolution of the Minister of Tourism on updating the Regulations and the operation of the Board of Directors is carried out. (Resolutions 53/2008 and 55/2008) | X | Show Minutes of the Board of Directors | |||||||||||||
| two. | The entity has the 2011-2012 Themes Plan. of the Board of Directors and its compliance from the review of the Minutes of the meetings of said Body. | X | Show Minutes of the Board of Directors and Plan of Topics 2011-2012 | |||||||||||||
| 3. | Review and analysis of the Minutes of the Collegiate Management Bodies, including the operation of the Board of Directors. | X | Show Minutes | |||||||||||||
| Four. | Review of the status of compliance with the Agreements of the main Collective Management Bodies and established control mechanisms. | X | Show Minutes and Monitoring of Agreements | |||||||||||||
| 5. | Check the planning system and the main activity plan of each boss. | X | See Work Plan and its
compliance |
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| Finance and Risks | ||||||||||||||||
| 6. | Control of compliance with the Internal Accounts Receivable and Payable Resolution. | |||||||||||||||
| a) Analyzes of accounts receivable and payable balances are performed. | X | Show evidence. | ||||||||||||||
| b) There are past due balances of accounts receivable and payable. | X | Show Documents | ||||||||||||||
| c) The internal accounts receivable are documented in bills of exchange domiciled by Fintur. | X | Show Documents | ||||||||||||||
| Accounting Norms and Procedures Res 145/2012 | ||||||||||||||||
| 7. | a) It is implemented in Resolution No. 111 of 2006, which makes the use of the Mintur Accounting Manual official. | X | See accounting rules and procedures (intranet and manuals) | |||||||||||||
| b) The necessary measures are taken to comply with Mintur Resolution No. 87 of 2006, on the systematic cleaning of accounting. | X | See minutes where compliance analysis is evident
of Res / 87. |
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| Commercial Activity Res 1/98 | ||||||||||||||||
| 8. | In general, the aspects to be controlled are: | |||||||||||||||
|
There is the Marketing Strategy. |
X | Show Development Strategy 2012-2016 and Plan
Markting |
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| There are the Sales Plans. | X | Verify in the Accounting and Commercial Head Office | ||||||||||||||
| Negotiation Records exist. | X | Show contracts with legal documents (Commercial Area) | ||||||||||||||
| Communication Res 57/12 | ||||||||||||||||
| 9. | There is a Corporate Identity Manual. | X | Verify in Address. | |||||||||||||
| 10. | Workers wear the uniform. | X | It shows in practice.
(HR rectifies it) |
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| Sales and visitor information bureaus. | ||||||||||||||||
| eleven. | Sales bureaus have a good image
according to what is stated in the Corporate identity. |
X | Check that the image matches the Identity Manual. | |||||||||||||
| 12. | The bureaues have promotional materials (maps of Cuba and each pole, videos, informative releases (diptychs, leaflets)) | X | Check in the area. | |||||||||||||
| There are the folders of Venta Res 110/2006 | X | Show sales folders | ||||||||||||||
| 13. | Folders have updated rates. | X | Show updated rates found in
folders. |
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| 14. | State in which the folders of
sale. |
X | Check the status of folders | |||||||||||||
| fifteen. | In printed text. Detect erasures or
corrections made by hand. |
X | Check erasures or corrections made by hand. | |||||||||||||
| International relations. Res 6/2008 | ||||||||||||||||
| 16. | Resolution 79 of 2004 of the Minister of Tourism that establishes the regulations for the planning, execution and control of trips abroad applies. | X | Verify procedures | |||||||||||||
| 17. | It complies with the provisions of Resolution 45 of 2007 of the Minister of Tourism that governs the organization, conduct and control of immigration procedures for foreign citizens linked to the Entity. | X | Verify procedures | |||||||||||||
| Quality | ||||||||||||||||
| 18. | Satisfaction feedback system
Customers. |
X | Show monthly feedback reports,
Commercial Area, |
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| 19. | There is control over incidents in the Entity | X | Show system of incidents and records according to
current procedure, (Commercial Area). |
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| twenty. | Customer surveys are conducted. | X | Show applied surveys (Commercial Area) | |||||||||||||
| twenty-one. | Existence of the Clients book. | X | Show book | |||||||||||||
| Human Resources | ||||||||||||||||
| 22. | Checking the progress of studies
Organization of Work and review of established controls. |
X | See evidence.
HR and Management. |
|||||||||||||
| 2. 3. | The provisions of Resolution 71/07 of the MINTUR, on performance evaluation, apply. | X | See performance evaluations. (HR) | |||||||||||||
As shown below, the application of the Guide is carried out based specifically on the component:
Application of the Internal Control Guide
From the Application of the adjusted self-control Guide they obtained the results reflected in the Audit Report that are shown below:
Cienfuegos, May 2, 2012.
"Year of the 54th Anniversary of the Triumph of the Revolution".
Work Order No: 04/2012
Audited Entity: UEB Havanatur Tour & Travel Center.
Entity Code: 60349
Email: Salustiano © Havanatur.cu
Address: Calle 54 No. 2906 between 29 and 31 Cienfuegos.
Subordination: Receptivo Havanatur Tour & Travel.
Audit Type: Special to Control.
Start Date: 3/19/2012
Completion date: 4/26/2012
Group Chief Auditor: Ivón Castro Díaz.
INTRODUCTION
The audited entity's corporate purpose is to act as a tour operator and recipient of international tourism, which coordinates and controls different tour operators, wholesale and retail agencies abroad, also operating through subsidiaries and / or tour operators, agencies and tourism entities in general; act in all types of tourism, both for Cuba and between third countries. To undertake these actions, they have a covered workforce of 27 workers.
The objectives proposed and achieved by the audit consisted of: verifying the Internal Control System over resources, examining and evaluating documents, operations, records and economic-financial statements, and also evaluating the effectiveness of the results of the application of the Guide to Redesigned self-control of the Internal Control System and also verify whether it contributes to the improvement of the system's self-control and its effectiveness, based on the fulfillment of the objectives established in Resolution No.60 / 2011 of the Office of the Comptroller General of the Republic.
The auditing techniques used were: interviews, observation, verification, confrontation, conciliation, confirmation, analytical and selective review; the samples were selected using non-statistical methods, the monitoring was framed in the month of March to April 2012, taking into account primary accounting documents and other areas of the entity referring to procedures, useful in use, tangible fixed assets, Samples were taken in the period by topics, the Measurement Plan and the Strategic Planning were analyzed, it could be verified that: it complies with the Corporate Purpose, its sales and service provision operations are covered by the corresponding economic contracts, the work objectives for 2012, the main activities plan for the year, operation of the Contracting Committee with 4 minutes in the period analyzed for 100 percent of the sample; 12 magnetic cards of the Unit were collated, in addition the data of the model 5073 Energy Carrier Balance for the month of April were verified with the primary documents, tangible fixed assets in 4 areas are physically verified for 95 percent, the physical checks of 10 percent planned by the unit,100 percent of the depreciation rates applied to tangible fixed assets for the month of March-April and the movement of the accounts, the payments made in the payrolls of the month of March are verified, the Computer Security Plan and the means were verified of computing that currently exist in the Unit.
The Internal Auditing Standards in force by Resolution No. 350/2007 of the defunct Ministry of Audit and Control were completed. The Control Actions File and its analyzed content were reviewed based on the initial exploration, the entity's Risk Management and Prevention Plan, as well as the implementation of Resolution No. 60/2011 of the Office of the Comptroller General of the Republic. The entity does not have an internal auditor. During the audit, there were no limitations on its execution.
II-CONCLUSIONS OF THE AUDIT.
Taking into account the objectives proposed and achieved, as well as the results obtained in this audit, the Internal Control System implemented over resources of all kinds is considered ACCEPTABLE, as long as the findings do not affect compliance with the internal control objectives.; accounting errors do not distort financial accounting information and do not influence the closing of the accounting period.
The entity's Prevention Plan meets its objective in terms of its structure and content; Vulnerable points are identified and the measures taken are effective and make it possible to minimize risks.
All of the above is based on:
Through the review with the applied Self-Control Guide, non-compliance with the provisions of Resolution No. 60/2011 of the Office of the Comptroller General of the Republic was detected in two (2) of its components:
- Control Environment: The specific work objectives of each area have not been identified.
- Control Activity: Computerized information systems, automatic reconciliations, comparisons and verifications and the generation of inconsistency reports have not been incorporated into computerized information systems.
-The Base PAE-1 model is not taken into account, to detail the information contained in rows 03.04.04 and 35 of the PAE-1 Balance of Income and Expenses model, taking into account what is established by current legislation.
-The Liquidation model of the Business Activity Investment Financial Plan is not elaborated, taking into account what is established by current legislation.
- Other Aspects Included: Non-existence of the customer book.
Conclusions
At the end of the investigation process undertaken by the researcher, it was possible to verify compliance with the objectives set, so the following is generally conclusive:
- The comprehensive review guide for the UEB Havanatur Tour & Travel Center, takes into account the new concepts of internal control, established by Resolution No.60 / 2011 as well as resolutions inherent to the MINTUR sector itself.The diagnosis carried out complies with the objective of Provide a synthesis of the current state of the facility, reflecting the main problems regarding Internal Control, contributing to the preparation of the guide. The elements included in the guide for its adaptation are in accordance with the characteristics of the entity and its requirements, taking as Based on the CGR guide of January 2012 and the guide proposed by the MINTUR As a result of the application of the redesigned guide, errors, non-compliances and deficiencies were detected, which by their implication do not affect the result of the evaluation of Acceptable,since there are no accounting errors, nor is the closing of the accounting period affected.
BIBLIOGRAPHY
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Gavin, Morales, MSc Deysi (2010) Methodology for documenting internal control systems under an administrative approach. Gavin, Morales (2009), MSc Deysi, El Control Interno. http://www.wordreference.com/definicionInfante, U, Joaquín (2003), The need to insist on internal control, Audit and Control.Information on the result of the Debate of the Guidelines of the Economic and Social Policy of the Party and the revolution. Granma Newspaper from May 2011.Kaplan, RS (2010). The evolution of Management Accounting. The Crisis of Management Accounting systems. Technological change and Management Accounting. USA, SAMarín de Guerrero, María Alejandra (1993) Associate Professor of Administrative Systems of Accounting Information,New Concepts of Internal Control. COSO Report Martínez, C, Rafael (2003), Proposal for the implementation of the new definitions of Internal Control in Cuban entities.New concepts of internal control. COSO Report (December 2011). 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Resolution No. 22 of 2010 of the Ministry of Tourism, Activity of Tables, Ethics of Tables Instruction 1 of 2012 of the Ministry of Tourism, Internal Procedures of the Mintur. Resolution No. 1 of 2012 of the Tourism Ministry, 2012 Budget Plan, Resolution 21 of 2012 of the Tourism Ministry, Regulations of the Inspection and Control Activity, Resolution 145 of 2012 of the Tourism Ministry, referring to the Economic Plan of Travel Agencies, Resolution 150 of 2012 of the Ministry of Tourism, establishes the Maintenance Policies of the MINTUR. Resolution 152 of 2012 of the Ministry of Tourism, referring to the Economic Plan for Computer Services. Resolution 193 of 2012 of the Ministry of Tourism, referring to Panel Commissions.Resolution No. 22 of 2010 of the Ministry of Tourism, Activity of Tables, Ethics of Tables Instruction 1 of 2012 of the Ministry of Tourism, Internal Procedures of the Mintur, Resolution No. 1 of 2012 of the Ministry of Tourism, Budget Plan of 2012, Resolution 21 of 2012 of the Ministry of Tourism, Regulations of the Activity of Inspection and Control. Resolution 145 of 2012 of the Ministry of Tourism, referring to the Economic Plan of Travel Agencies. Resolution 150 of 2012 of the Ministry of Tourism, establishes the Maintenance Policies of MINTUR. Resolution 152 of 2012 of the Ministry of Tourism, referring to the Economic Plan for Computer Services. Resolution 193 of 2012 of the Ministry of Tourism, referring to Board Commissions.Resolution No. 22 of 2010 of the Ministry of Tourism, Activity of Tables, Ethics of Tables Instruction 1 of 2012 of the Ministry of Tourism, Internal Procedures of the Mintur, Resolution No. 1 of 2012 of the Ministry of Tourism, Budget Plan of 2012, Resolution 21 of 2012 of the Ministry of Tourism, Regulations of the Activity of Inspection and Control. Resolution 145 of 2012 of the Ministry of Tourism, referring to the Economic Plan of Travel Agencies. Resolution 150 of 2012 of the Ministry of Tourism, establishes the Maintenance Policies of MINTUR. Resolution 152 of 2012 of the Ministry of Tourism, referring to the Economic Plan for Computer Services. Resolution 193 of 2012 of the Ministry of Tourism, referring to Board Commissions.Ethics of the Tables Instruction 1 of 2012 of the Tourism Ministry, Internal Procedures of the Ministry, Resolution No. 1 of 2012 of the Tourism Ministry, 2012 Budget Plan, Resolution 21 of 2012 of the Tourism Ministry, Regulations of the Inspection and Control Activity. 145 of 2012 of the Ministry of Tourism, referring to the Economic Plan of Travel Agencies. Resolution 150 of 2012 of the Ministry of Tourism, establishes the Maintenance Policies of the MINTUR. Resolution 152 of 2012 of the Ministry of Tourism, referring to the Economic Plan of Computer Services. Resolution 193 of the 2012 Ministry of Tourism, referring to Board Commissions.Ethics of the Tables Instruction 1 of 2012 of the Tourism Ministry, Internal Procedures of the Ministry, Resolution No. 1 of 2012 of the Tourism Ministry, 2012 Budget Plan, Resolution 21 of 2012 of the Tourism Ministry, Regulations of the Inspection and Control Activity. 145 of 2012 of the Ministry of Tourism, referring to the Economic Plan of Travel Agencies. Resolution 150 of 2012 of the Ministry of Tourism, establishes the Maintenance Policies of the MINTUR. Resolution 152 of 2012 of the Ministry of Tourism, referring to the Economic Plan of Computer Services. Resolution 193 of the 2012 Ministry of Tourism, referring to Board Commissions.Regulations of the Inspection and Control Activity. Resolution 145 of 2012 of the Tourism Ministry, referring to the Economic Plan of Travel Agencies. Resolution 150 of 2012 of the Tourism Ministry, establishes the Maintenance Policies of the MINTUR. Resolution 152 of 2012 of the Tourism Ministry, referring to the Economic Plan for Computer Services, Resolution 193 of 2012 of the Ministry of Tourism, referring to Board Commissions.Regulations of the Inspection and Control Activity. Resolution 145 of 2012 of the Tourism Ministry, referring to the Economic Plan of Travel Agencies. Resolution 150 of 2012 of the Tourism Ministry, establishes the Maintenance Policies of the MINTUR. Resolution 152 of 2012 of the Tourism Ministry, referring to the Economic Plan for Computer Services, Resolution 193 of 2012 of the Ministry of Tourism, referring to Board Commissions.
