The Central Audit Unit of the Ministry of Science, Technology and Environment (UCAI), is in charge of controlling compliance with State and Government policy, through audits of entities attached to its ministry. Prepare a Quality Management Manual, establishes a methodology to evaluate the work of the auditors, it will be used as a working tool, establishing objective and systematic methods that allow the work to be unified. The Dialectical Materialistic research method, as well as the programs and procedures available in the audit department, were the materials used to design the Quality Management manual compatible with the ISO 9001: 2008 Standard.Among the main results of the research is the development of a Quality Management Manual to be applied in the CITMA UCAI, complying with what is regulated in Resolution 340/12 of the Comptroller General of the Republic.
Audit's Central Unit of Science's, Technology's and Environment Ministry (UCAI), the person in charge is by controlling the fulfillment of the state and Government policy, by means of the execution of auditings to her ministry to appointed entities. Elaborating Gestión's Manual of Quality, a methodology to evaluate the auditors' work establishes, will be used as tool of work, establishing objective and systematic methods that they allow to unite work. The fact-finding Dialectic Materialistic method, as well as the programs and available procedures in the direction of auditing the used materials were for designing Gestión's manual of the compatible Quality with the Standard ISO 9001: 2008. Among the main results of the research is the development of a Quality Management Manual to be applied in the CITMA UCAI,complying with what is regulated in Resolution 340/12 of the Comptroller General of the Republic.
Keywords / Key words
Quality Management, Quality Management System, Tool, Procedure.
Quality management, Quality management system, Tool, Procedure.
Introduction
The audit is one of the applications of the administration, based on the analysis, evaluation and review of the processes and procedures of any economic entity. Its importance is recognized from the most remote times, having knowledge of its existence already in the distant times of civilization.
The generally accepted auditing standards can be considered as the quality requirements that must be observed for the performance of the audit work, they are established measures, which establish the quality, the procedures and the objectives that must be achieved in the audit.
In Cuba, through Resolution 340/12 issued on October 11, 2012 by the Office of the Comptroller General of the Republic of Cuba, the Cuban Auditing Standards are established, which are put into effect on January 3, 2013, harmonizing the current standards of the government auditors, of the companies that practice auditing and internal auditing, prepared by the defunct Ministry of Audit and Control with the Standards of the International Organization of Supreme Audit Institutions (INTOSAL), which are adjusted to the International Auditing Standards, They are aimed at methodologically regulating the audit process in all its phases and establishing certain guidelines that are necessary for its execution.
At the moment in the Ministry of Science, Technology and Environment, a Quality Management System for the Audit Directorate is not implemented, at present the first steps are being taken to achieve the implementation of a Management System of the Quality.
Although the Cuban Auditing Standards collect in detail all the sub-processes that are implicit in the audit process that make it possible to raise the quality of the work performed, they do not guarantee in a particular way the total quality of the process in each audit unit.
This research aims to start the implementation of a Quality Management System in the Audit Department, providing it with a Quality Management Manual that encourages continuous improvement of the process, in addition to providing the administration with a tool that helps in the evaluation and supervision process, from which it is possible to identify, accept, satisfy and constantly exceed the expectations and needs of our client.
The General Objective is to Design a Quality Management Manual according to the NC ISO 9001: 2008 model as a management tool to implement the quality management system in the Central Audit Unit of the Ministry of Science, Technology and Environment.
Theoretical Foundation
Among the fundamental functions of the Central Audit Unit of the Ministry of Science, Technology and Environment (UCAI) is to meet methodologically, establish and guide the policies, strategies and work procedures for its entire audit system, organize the control of its operation and exercise supervision, as well as establishing policies regarding the technical and methodological preparation of system personnel and maintaining their systematic control. In order to guarantee the fulfillment of its functions with greater efficiency and effectiveness in the service provided, it is intended to start the implementation of a Quality Management System for the audit department, taking its first steps with the design of its Manual of Quality Management compatible with the ISO 9001: 2008 Standard,For which it was necessary to verify bibliographies on the subject to be treated as well as the study of quality models used internationally until reaching the study of ISO Standards, reaching the decision to use the ISO 9001 Standard since it deals with the Requirements of the Quality management systems. With it, it is possible to demonstrate to what extent the organization is working based on its customer and complies with the conditions established for an improvement in customer satisfaction.With it, it is possible to demonstrate to what extent the organization is working based on its customer and complies with the conditions established for an improvement in customer satisfaction.With it, it is possible to demonstrate to what extent the organization is working based on its customer and complies with the conditions established for an improvement in customer satisfaction.
Methods Used
Theoretical Methods:
- The research carried out is based, fundamentally, on the materialist dialectical method that allows the analysis and theoretical synthesis on the basis of the problem, based on the objectivity of the need to develop a Quality Management Manual for the Ministry's Audit Department of Science, Technology and Environment, as well as to analyze the Cuban context in terms of quality. This method also makes it possible to delimit the existing insufficiencies that generate contradictions that make it impossible to implement a Quality Management System in the Audit Department of the Ministry of Science, Technology and Environment. Analysis and Synthesis:It was used in the interpretation of the documentary information to determine the background of the problem posed, the analysis of the existing quality management models and their synthesis, specifying the ISO 9001: 2008 Quality Standard.
- Historical Logical Analysis: To know the history of the problem under investigation and determine trends in knowledge of Quality Management Systems in Cuba.
- The induction-deduction method : It was used in the establishment of the hypothesis presented in the thesis.
Empirical Methods:
- Participatory observation: This technique is used to be directly linked to the audit work, as well as other areas that affect the development of the work, which allows us to know aspects that cannot be ignored in the preparation of the management manual of the quality. Documentary analysis: It is used to review all the bibliography related to the object of study, to understand its particularities, links and development; as well as for the study of the theoretical references that allowed the proposed design. Interview:Interviews are carried out with specialists who carry out the audit activity and other areas related to the investigated topic to find out opinions and interests to include in the proposal to improve the development of the work.
Result and Discussion
Quality systems based on regulations and standardized procedures according to international standards of global acceptance have represented, for some years now, the best option for entities, which is why the Central Audit Unit of the Ministry of Science, Technology and Environment intends to join This difficult task and face actions that lead to a better quality in the service provided, to start the path in the implementation of a Quality Management System, the Quality Management Manual is designed compatible with the ISO 9001: 2008 Standard., which does not exist in the central unit, is unique for the audit activity, the ISO 9001: 2008 Standard is taken as a reference, which incorporates aspects of the internal audit activity.
The Quality Management Manual is the guiding document of the Quality Management System (QMS), it is an active and changing document that aims to provide a description of the main procedures, records and documents that govern the activity.
With the design of this manual, the audit management takes the first steps in the implementation of a Quality Management System, which translates into the establishment of work policies and procedures that organize the auditor's work, as well as the establishment of of evaluation and control procedures by management.
For the design of the manual, the ISO 9001: 2008 standard is taken into account, each of the records, procedures, regulations and specific standards of the audit activity are studied and analyzed in such a way that it can be used as a management tool for the evaluative process of the auditors. In the development of the investigation, the need to define the responsibilities of the management staff is established, as well as the analysis of the audit process to be able to identify failures and establish the improvement of the process.
To complete the preparation of the manual, a series of activities were developed, which were carried out by an expert committee made up of the audit director, management auditors, a quality specialist from the Territorial Standardization Office and a specialist from the Human Resources Directorate of the Ministry. As detailed:
- The ISO 9001: 2008 Standard was analyzed and interpreted for the preparation of the manual and its application in the Audit Department. The process network of the Audit Department was defined. Based on the process network, the management indicators were defined. adequate to determine how well the management objectives are being achieved and to properly monitor the process, for this the audits carried out in the years 2010 to 2014 were taken as a basis Interviews were conducted with auditors and auditees on the quality of the developed process. It was defined that all the chapters of this standard could be applied to our management. An adequate format was designed for the presentation of the manual where the guidelines required in the standard are found.
The manual describes the Quality Management System of the CITMA Central Audit Unit, outlines the fields of authority, the relationships and the duties of the personnel responsible for the company's performance.
The manual is composed of three fundamental aspects that are directly related to the requirements of ISO 9001: 2008, it begins with a statement that expresses the duty of the Audit Directorate of the Ministry of Science, Technology and Environment to implement and satisfy the requirements Basic requirements of the referenced standard. Specific information is provided about the policy and objectives, the procedures that describe the methods used to carry out the audits, as well as the main rules and regulations involved in the activity.
This manual is used internally to guide auditors and audit management regarding the main aspects that must be fulfilled and maintained to ensure the correct development of the activity, achieve customer satisfaction, continuous improvement and provide the necessary directives that generate a workforce endowed with power, authority and responsibility.
The content of the Quality Management Manual is presented for which it was necessary to study the ISO 9001: 2008 Standard and observe the audit process.
- General: Indicates in a general way the bases on which the manual is elaborated. Field of application and references: It establishes the field of application of the manual and the reference used as the basis for its preparation.
The Audit Department of the Ministry of Science, Technology and Environment has determined that all the requirements are applicable to the operations of this department.
- Normative References: Indicates the regulations and standards that are taken into account for the development of the activity.
During the preparation of our Quality Management Manual, the following were used as a reference:
- ISO 9001-2008 Standards, Quality Management Systems - Requirements Cuban Audit Standards. Resolution 340/12 of the Office of the Comptroller General of the Republic. Regulations established in force issued by the Ministries of Finance and Prices (MFP), Economy and Planning (MEP), the defunct Ministry of Audit and Control (MAC), and the Ministry of Science, Technology and Environment (CITMA). Terms and definitions: Presents the meanings of words necessary for the development of the activity.
The Audit Directorate of the Ministry of Science, Technology and Environment, when starting the process of implementation of a quality management system with the preparation of the Quality Management Manual for the performance of the service provided, must take into account the following fundamental definitions:
- Audit: It is within the field of Administration and is an essential part as a means of control and change. It is the activity in which the accounting correction of all the records of the financial statements and accounting sources is verified in order to determine the reasonableness of the results emanating from them. Internal Control: Set of actions that are carried out to verify the application of State policies, as well as compliance with the economy plan and its budget. Work papers:They are the set of certificates and reliable documentation that contain the data and information obtained by the auditor in his examination, as well as the description of the tests carried out and the results of the same, on which the opinion he issues when signing his report is based. Quality: the ability of an object to satisfy implicit or explicit needs, fulfillment of requirements, get it right the first time, satisfy customer needs, anticipate customer expectations, meet customer requirements. Provide products and services that allow customer satisfaction. Process:Set of interrelated resources and activities that transform input elements into output elements. Resources can include personnel, finances, facilities, equipment, techniques, and methods. Product: The final article, which is reached when all the terms and conditions of the contract are met. (For example: manufactured goods, merchandise, services, etc.) Records: The documentation of activities made as specified in the documents. Procedures or Work Instructions. Work Operating Procedure (POT): Document that specifies in detail how to carry out an activity and ensures the quality of general and specific activities. Provision:Document that aims to establish the obligation to comply with one or more activities. Program: Document that plans and controls the activities. Review: Action taken after a document is produced or due to changing circumstances. Approval: Formal acceptance of the document by an authorized person and who puts it into effect. Interrelationships and duties of the personnel: Presents the working personnel and their main functional duties.
The Central Audit Unit of the Ministry of Science, Technology and Environment is made up of the Director of Audit, 5 Principal Auditors, 8 Assistant Auditors, 1 Executive Secretary and 1 Management Driver. The functional duties of the personnel are established.
- Procedures, Programs and Audit Records: Presents the main procedures, work operating procedures and records and documents kept in the activity.
The Operating Procedures are complementary to the Quality Manual and describe in detail how, who, when, where, the activities are carried out.
The audit procedures are: The set of investigation techniques applicable to an item or to a group of facts or circumstances related to the financial statements.
Working operating procedures of the Audit Department:
- 01. Guide for the elaboration of work procedures.02. Documentation Management. 03. Guide for the preparation of work instructions 04. Control of Records DA.1210. Audit File. Definition and documentary control DA.1600. Audits Generalities and Types DA.1610. Management or Operational Audit DA.1620. Financial Audit or Financial Statements DA.1630. Special Audit.DA.1640. System or Integral Systems Audit DA.1650. Computer or Information Systems Audit DA.1660. Environmental Audit.DA.1700. Auditors Accreditation.DA.1800. Auditors Evaluation.DA.1900. Functions and work contents of the staff of the Supervision and Audit Directorate DA.1910. Functions of the Director of the Supervision and Audit Directorate DA.1920.Functions and work contents of the Supervisory and Audit Officials.
The audit program is a logically ordered and classified statement of the audit procedures to be used, the extent to which they are to be given and the timing of their application. The audit programs are prepared in advance in the planning stage, they can be modified as the work is executed, taking into account the concrete facts that are observed. The audit program serves as a set of instructions to assistants involved in the audit and as a means of monitoring and recording the proper performance of the engagement.
Audit programs:
- AEDA. Accounts receivable review program AEDA. Accounts Payable Review Program AEDA. Budget revision program AEDA. Program for Project Review AEDA. Tangible Fixed Assets Review Program AEDA. Cash in Cash and Bank Review Program AEDA. Inventory review program AEDA. Payroll review program AEDA. Program for review of Fuel and Energy Carriers AEDA. Program for review of Payments to Private AEDA. Procurement Process Review Program.
- Audit performance process and related processes: Presents the audit process and the processes necessary to carry out the activity.
In the Audit process, the sub-processes involved in the audit process, the sequence and the interactions between them were identified.
For each identified sub-process, the criteria and methods of operation were determined, as well as the availability of resources and the necessary information for the effective operation and control of such sub-processes.
Each sub-process is monitored, measured and analyzed to identify and implement the necessary actions in order to achieve the planned results and the continuous improvement of these sub-processes.
When defining the audit process and the sub-processes involved in it, it is concluded that the audit process is made up of 4 sub-processes, called:
- Planning, Execution, Report and Monitoring.
Within the stages of the process, the following are taken into account:
- Entries: Strategies and Standards, Information from each of the CITMA directorates, Resources (office materials, IT and transportation means), Audit Plan, Information from the Audit Directorate (work order and cover letter), as well as information from the entities to be audited Added Value: Knowledge and validation of the activity carried out by the audited entities Outputs: Audit reports for decision-making, Action Plans and Administrative Measures
The planning process is interrelated with the rest of the existing processes, the outputs of the planning constitute the inputs of the execution, so the quality with which it is carried out determines to a large extent the results that are achieved in the execution.
In the execution, the audit programs are applied in order to achieve the proposed objectives, which allows obtaining sufficient, competent and relevant evidence to support the preparation of the audit report, which constitutes the exit from the execution.
In the reporting process, the report of the audit results is prepared, the final report constitutes the output of the process.
In the follow-up, it is where the documents presented by the audited subject are collected and analyzed (Plan of measures, as well as the disciplinary measures proposed and adopted with the direct and collateral responsible), in order to assess their correspondence with the seriousness of the facts detected, in such a way that it is used as a working tool for the administration.
To guarantee the audit process, management processes and support processes are involved. Within the management processes are administration management and quality management, and within the support processes are the provision of human resources, economic and supply management and the assurance of infrastructure. The adequate interrelation between these guarantees the quality of the audit process.
- Analysis and Improvement: Analyze the results and establish improvement parameters with corrective and preventive actions.
The quality objectives, the results of the internal and external audits, the analysis of the data, the corrective and preventive actions and the Management Review are some of the techniques and tools that The Audit Office of the Ministry of Science, Technology and Environment uses to measure and improve the system continuously.
Conclusions
- The performance of the audits in the Central Internal Audit Unit of the Ministry of Science, Technology and Environment, achieves higher quality and achieves customer satisfaction with the implementation of a Quality Management System, for which it begins with the Manual design The design of the Quality Management Manual presented includes general aspects for the implementation of a Quality Management System in the preparation of the manual and specific aspects of the Central Internal Audit Unit of the Ministry of Science, Technology and Environment. A Quality Management Manual is prepared, which allows the first steps to be taken for the design and implementation of the Quality Management System in the audit process, which encourages raising the quality of the service provided,comply with Cuban auditing standards and use it as a work tool for auditors and the audit department.
Bibliographic references
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