The National Police of Peru is a unique, disciplined institution, dependent on the Executive Power, whose mission is to guarantee public security and tranquility throughout the Peruvian territory, allowing people to achieve their full development.
control-system-for-continuous-improvement-of-the-peru-policeI. PROJECT TITLE
“Strategies to enhance the operation of the control system of a police entity. 2010-2020 decade period "
II. GRADUATE'S NAME
XXX
III. PLACE WHERE THE THESIS WILL BE DEVELOPED
Lima Peru
IV. PROJECT DESCRIPTION
4.1. BIBLIOGRAPHIC BACKGROUND
The following bibliographic antecedents have been determined in different national and international entities:
1) Thesis: "Control System of the Administration Service of the Armed Forces"; presented by Martín Gamarra Cienfuegos to apply for the title of Public Accountant at the University of Lima. In this document the author reports how it is organized, how it works and what results are obtained from the control system in this peculiar type of state entities in charge of institutional logistics, this professional experience will be useful;
2) Thesis: "Internal control system to optimize government management"; presented by Eric Escudero Candioti to opt for the Master's Degree at the Universidad Nacional Mayor de San Marcos. We agree with the author's opinion when he emphasizes compliance with the Control Norms for the Public Sector, as a way to facilitate the optimization of government management.
3) Thesis: "Implementation of the control and strategic management of a government entity: Case of National Universities"; presented by Ana Valladolid Soto to obtain the title of Public Accountant at the Pedro Ruiz Gallo National University - Lambayeque. This document establishes the responsibility for the implementation of the control, the implementation phases, the work procedures of the control body, the results of the start-up; as well as the incidence of control in the strategic management of a government entity. For the purposes of our work, this document will be quite useful;
4) Thesis: "The Governmental Auditing Standards and their contribution to the control and good governance of Public Universities", presented by Jaime Ramón Hernández Márquez at the Federico Villarreal National University to opt for the Master's Degree in Accounting and Financial Auditing. In this work the author indicates that the Government Auditing Standards contribute to the effective control and good governance of public universities, through the application of standards to assess efficiency and effectiveness; as well as impact, result and product indicators applied to the strategic chain of these institutions.
5) Work of Professional Experience: "Internal Control in the new framework of international doctrine to facilitate the efficiency of public entities"; presented by Angélica Peves Ramirez to obtain the title of Public Accountant at the Catholic University. The author performs a diagnosis of the internal control system and then proposes the application of international reporting strategies on internal control. It will be useful for our work because of the experiences and prospects it formulates;
6) Work of Professional Experience: "The new approach of the business internal control system"; presented by Carlos García Pavón to opt for the MBA Degree at the University of La Plata-Argentina. In this work, located on the Internet, the author formulates the proposal for the implementation of the internal control system in the industrial companies of Buenos Aires, within the framework of new international approaches such as the American Report, Canadian Model, European Model and others.
4.2. PROBLEM STATEMENT
The National Police of Peru is a unique, disciplined institution, dependent on the Executive Power, whose mission is to guarantee public security and tranquility throughout the Peruvian territory, allowing people to achieve their full development. Undoubtedly, despite the efforts made, the institution cannot guarantee public security and tranquility, if not quite the contrary, citizens perceive a general insecurity and therefore a lack of tranquility, all of which is due to many factors, including Which highlights the lack of operation of the institutional control system that allows identifying the problems of the environment and internal of the entity.
The basic functions of a police entity are the preventive, investigative, protective, aid and conciliatory function; These cannot be fulfilled in all their dimensions due to institutional problems and also due to the lack of trust of the population that does not support the fulfillment of these functions. In all this is involved the control of human, material and financial resources that are not oriented efficiently and effectively.
On the other hand, the financial administration of a police entity is a problem, because according to Jacobi (2003), the ordinary income that it receives to fulfill its goals, objectives and institutional mission are insufficient. These resources occupy 95% of institutional income. The ordinary resources, despite the difficulties and formalities that they require, in one way or another reach the institution; But on the other hand, the resources directly collected, international cooperation and donations from national private entities, do not have the infrastructure or the institutional will to obtain them in the amount and opportunity that allows the police financial administration to fulfill its mission. On the other hand, it has been determined that the few received, are not adequately rationalized, and also are not planned, organized,directed, coordinated and controlled with efficiency, effectiveness and economy; which affects the lack of fulfillment of institutional goals and objectives.
In this context, the resources allocated by the State do not cover the needs faced by the police institution, which translates into the lack of quantity and quality of services in favor of the citizenry.
On the other hand, citizens perceive the lack of morals and professional ethics in the exercise of the police profession, due to improper charges, invention of traffic violations and other offenses that border on the crime.
The problem of financial administration also resides in the lack of rationalization and prudence to carry out institutional purchases, which causes cost overruns that affect the police entity. In this same context we find the lack of transparency in the use of resources. There is no information on police financial management, which translates into mistrust of police personnel and especially of citizens.
In the National Police of Peru, the control system is not a process that must be carried out by the territorial directorates and the rest of the entity's personnel and, furthermore, it is not designed to provide a reasonable degree of security regarding the achievement of institutional objectives.
It has been determined that there is no favorable control environment, therefore it does not provide the environment in which people carry out their activities and fulfill their control responsibilities; therefore, this environment does not facilitate the organization of the other components of the system. Within this poor environment, managers cannot assess the risks associated with meeting certain objectives. The established control activities have not been established to help ensure that management guidelines are implemented to deal with risks. On the other hand, information is captured, but not communicated throughout the organization. In addition, the entire control system lacks adequate supervision and is not modified according to the circumstances, which does not allow achieving the goals,objectives and mission of the institution.
It is evident that strategies are needed to facilitate the strengthening of the control system of a police entity, as a way to solve all this problem.
MAIN PROBLEM:
What strategies should be considered to enhance the operation of the control system of a police entity, in such a way that it facilitates the continuous improvement of the institution?
SECONDARY PROBLEMS:
1) In what way can institutional norms and policies contribute to enhancing the operation of the control system of a police entity?
2) What procedures should the control system of a POLICE entity develop to evaluate institutional management?
4.3. THEORETICAL FRAMEWORK
4.3.1. POLICE ENTITY
Interpreting Johnson and Scholes (2004), the State is the fundamental organization for structured social life, which materializes both order and justice in everyday life, through a legal framework that regulates the coexistence between the members of a society.
In this context, the State creates the Police as the executing institution of the faculty of State coercion, according to the laws dictated according to the social interest; Therefore, its activity, function and purpose must be carried out within the framework of the law, the doctrine and the general principles of Law and the Constitution, which is oriented towards the human person as the supreme aim of the State.
BASICS:
According to Article 166 of the Political Constitution of Peru, the fundamental purpose of the National Police is to guarantee, maintain and restore internal order. It provides protection and help to people and Society. It guarantees compliance with the laws and the security of public and private assets. Prevent, investigate and combat crime. Monitor and control national borders.
When "Fundamental Purpose" is indicated, it is being determined that it is the motive, the motive and the purpose of an end; which is fundamental, elementary, essential, main and vital of the National Police to guarantee, maintain and restore internal order. The purpose is the forecast for the future (teleological) of an ideal purpose to be achieved, which by its gradual nature establishes a definition between purpose, ends, goals and objectives.
Guarantee the set of legal, jurisdictional and administrative legal positions and provisions that the State dictates and adopts through its Legislative, Judicial and Executive Powers to protect, defend and enforce the set of legal, jurisdictional and administrative provisions dictated by the State to prevent the internal order from being cracked. Maintain a permanent set of provisions and measures that the administration of a government establishes and executes to affirm, protect, defend and enforce the set of legal, jurisdictional and administrative provisions issued and adopted by the State. Restore Set of decisions and actions of a coercive and coercive nature that the State adopts and uses through the National Police and / or the Armed Forces to neutralize, replicate,combat and eradicate criminal and / or subversive actions that are breaking down the internal order.
Internal Order, is the position and disposition of calm, tranquility and peace in the national territory, and is the set of organizations and structures of the State, regulated by Public Law and in certain circumstances by the Political Power, oriented to peaceful coexistence in general, in order to keep the structure of the State, the division of Powers and the rule of law intact.
Public Order is a situation of social balance, conditioned by respect for the legal order and accompanied by a formal will, based on the customs, convictions, traditions and feelings of a community.
INSTITUTIONAL MISSION:
The police entity is a single, disciplined institution, dependent on the Executive Power whose mission is to guarantee public security and tranquility throughout the Peruvian territory, allowing people to achieve their full development
INSTITUTIONAL VISION:
The vision of the PNP is to be recognized as a modern, disciplined and efficient institution at the service of society, with national and institutional prestige:
• For its respect and defense of human rights, the Constitution and the laws, democratic vocation and commitment to promote a culture of peace.
• For the vocation of service, honesty, capacity, professionalism and leadership of its members.
• For its approach and integration with the community it serves and its relationship and collaboration with other institutions in Peru and the world.
• Due to its flexible and versatile structure, as well as the incorporation and application of state-of-the-art technology in its actions.
BASIC FUNCTIONS:
- PREVENTIVE function to guarantee public safety and tranquility.
- INVESTIGATIVE function against the connection of crimes and misdemeanors.
- PROTECTIVE function of public and private rights and assets.
- AUXILIARY function against requests for activities.
- CONCILIATOR function in front of minor conflicts that constitute legal infractions.
- Other than the Constitution and the laws assign it.
INSTITUTIONAL MANAGEMENT:
A police entity must adequately plan its activities, organize the available resources, technically direct the operation of the entity, coordinate and control the functions and activities; therefore, it is necessary to take into account the different doctrinal aspects regarding this important institutional aspect.
Terry (2004) says, modern management is being challenged by forces that are developed by a changing environment. Important factors among these forces are the generation of enormous amounts of knowledge, the development of almost incredible technology, the vast alterations in the general environment in which management operates, and the deluge of changing human values.
Terry continues, saying that the stages of business management are: planning, organization, execution and control; the same as the means by which a manager manages.
Planning is applied to clarify, expand and determine the objectives and courses of action to be taken; for forecasting; establish conditions and assumptions under which the work must be done; select and indicate the areas for the achievement of the objectives; establish an achievement plan; establish policies, procedures, standards and methods of achievement; anticipate possible future problems; modify plans in light of control results
The organization is applied to distribute the work among the group and to establish and recognize the necessary relationships and authority; subdivide work into operational tasks; arrange group operational tasks in operational positions; gather operational positions between related and administrable units; define job requirements; select and place the human element in the proper position; delegate due authority to each member of management; provide facilities and other resources to staff; review the organization in light of the control results
The execution is carried out with the practical, active and dynamic participation of all those involved in the decision or the managerial act; lead and challenge others to do the best they can; guides subordinates to comply with performance standards; emphasize creativity to discover new or better ways to manage and perform work; praise and repress with justice; reward a job well done with recognition and payment; review the performance in light of the control results.
The control of activities, this phase is applied to compare the results with the plans in general; evaluate results against business planning and execution standards; devise effective means for measuring operations; make the measuring elements known; transfer detailed data to show comparisons and variations; suggest corrective actions, if necessary; inform responsible members of the interpretations; adjust the plan in light of the control results.
In managerial practice, these stages of the process are intertwined and interrelated; the execution of a function does not stop entirely before the next one starts. The sequence must be tailored to the specific objective or the particular project. Typically a manager is committed to many goals and can meet each one at different stages of the process.
4.3.2. STRATEGIES TO BOOST ACTIVITIES
Analyzing Johnson and Scholes (2004), the strategy is not from now, it is from always. This is how we find the military strategy and also the diplomatic one that have coexisted since the beginning of history. Then with the growth of societies and the increasing complexity of social conflicts, statesmen and the military studied, codified and tested the essential strategic concepts until they achieved a coherent structure of principles. The essence of these principles was refined in various ways in the maxims of Sun Tzu, Machiavelli, Napoleon, Von Clausewitz, Lenin, Hart, Montgomery, Mao Tse Tung, etc. The basic principles of the strategy were applied and recorded long before the beginning of the Christian era. This is how in ancient Greek times, with Philip and Alexander the Great (Macedonian kings),the concept of strategy had both planning components and joint decision-making or actions.
Interpreting Mintzberg, Brian and Boyer (1997), a strategy is the set of policies, processes, and procedures to make the internal control system potentiate and operate efficiently and effectively. Strategies are also plans for the future. Managing a strategy is shaping a pattern of thought and action, control and learning, stability and change.
Analyzing Mintzberg, he recognizes that there are various definitions of strategy and presents five of them: plan, pattern of action, pattern (or model), position and perspective; Although the author is guided by the definition of the strategy as a model, specifically a pattern of flow of actions aimed at raising, surpassing and enhancing, in this case, the operation of an entity's control system. He then argues that the strategy is "consistency in behavior, whether it is intentional or otherwise."
Analyzing Koontz (1999), the strategies to enhance the activities of the control system consist of determining the purpose (or mission) and the basic medium and long-term objectives of a police entity; and the adoption of courses of action and the allocation of the necessary resources for their fulfillment. Consequently, the strategy to enhance the operation of the control system implies the commitment of all the resources of the police entity to be able to survive and develop within an environment of continuous improvement and competitiveness.
Correlating what is indicated by Cornelis (2001), the strategy has to do with positioning the control system so that it achieves a sustainable competitive advantage. Its fundamental goal is to create value for the entity. Sound strategies are rooted in a deep understanding of what current and potential citizens value, how they carry out their oversight activities, how the oversight systems of other institutions operate, and how those elements will change. They should also reflect a clear strategic purpose (intent), continuous improvement, and competitive innovation.
Interpreting Stoner (2000), a strategy is the pattern or plan that integrates the main goals, objectives, policies of an entity's control system, and in turn establishes the coherent sequence of actions to be carried out. Another way of conceiving the strategy is the way of how to do things to obtain continuous improvement that translates into enhancing the operation of the control system, as a way of ensuring the institutional mission.
According to Mintzberg (1997), the existence of deliberate strategies and emergent strategies can be specified as limit points of a continuum along which strategies that are modeled in the real world can be found. For a strategy to be deliberate, we have to take into account a pattern in which the way in which we want the operation of the control system to be enhanced was consciously raised.
Analyzing Porter (2004), competition determines the success or failure of an internal control system. It must be deduced that to become competent, a series of strategies must be applied. A control system must establish the suitability of activities that may favor its performance, such as innovations in policies, processes and procedures. Then he adds that competitive advantage can be possessed thanks to many factors, including human resources, institutional position, the execution of activities and the permanent innovation of policies, strategies, tactics, processes and operational procedures.
4.3.3. OPERATION OF THE CONTROL SYSTEM
Analyzing Tuesta (2004), the Inspectorate is the body in charge of scheduling, conducting, executing and evaluating operational control activities within the scope of a police entity, therefore it is necessary that this body have policies, specific strategies, processes and procedures to carry out their activities.
According to Aldave and Meniz (2005), the Prior Control Office is in charge of executing the prior and concurrent control of the administrative - financial operations of the General Administration Office, proposing the prior control policy regarding administrative systems. The functions of the Office of Prior Control are:
a) Supervise the rendering of accounts, in application of the regulations in force as support for spending;
b) Review the supporting documentation of the processes for purchasing goods and contracting services, as well as the amounts of the payment vouchers and respective valued
c) Review the documentation that supports the expenses and reconciliations issued by the organic units using State funds;
d) Sending reports or observation sheets of the alleged irregularities detected in the exercise of their functions;
e) Participate in the formulation of procedures related to the scope of its competence; and,
f) The other functions assigned by the General Director.
GOVERNMENT CONTROL:
According to the MAGU, government control consists of the supervision, surveillance and verification of the acts and results of public management, in attention to the degree of efficiency, effectiveness, transparency and economy in the use and destination of resources and goods of the State, as well as compliance with legal regulations and policy guidelines and action plans, evaluating the administration, management and control systems, in order to improve them through the adoption of pertinent preventive and corrective actions. Government control is internal and external and its development constitutes an integral and permanent process
INTERNAL GOVERNMENT CONTROL:
Interpreting the MAGU, Internal control comprises the preliminary, simultaneous and subsequent verification actions carried out by the entity subject to control, in order that the management of its resources, assets and operations is carried out correctly and efficiently. Its exercise is prior, simultaneous and subsequent.
EXTERNAL GOVERNMENT CONTROL:
Analyzing the MAGU, external control is understood as the set of policies, standards, methods, and technical procedures, which are applicable to the General Comptroller's Office or another body of the National Control System commissioned or appointed by it, with the object of supervising, monitoring and verifying the management, collection and use of resources and State assets. It is carried out mainly through selective and subsequent control actions.
In accordance with its supervision and surveillance roles, external control may be preventive or simultaneous, when it is specifically determined by the Law of the National Control System or by express regulations, without in any case involving interference in the direction and management processes. in charge of the entity's administration, or interference in the corresponding subsequent control.
For its exercise, systems of control of legality, management, financial, results, evaluation of internal control or others that are useful depending on the characteristics of the entity and the matter of control will be applied, and may be carried out individually or combined. Likewise, inspections and verifications may be carried out, as well as the procedures, studies and investigations necessary for control purposes.
LEGAL AND DOCUMENTARY BASIS
Law No. 27785, Organic Law of the National Control System and the Office of the Comptroller General of the Republic; Law No. 28716, Law of Internal Control of State entities; Government Audit Manual, approved by RC N ° 152-98-CG; Internal Control - Integrated Framework, Committee of Sponsoring Organizations of the Treadway Commission, 1990; Guide to Public Sector Internal Control Standards, INTOSAI, 1994.
CONCEPT OF INTERNAL CONTROL STANDARDS
According to INTOSAI (1990), Internal Control Standards constitute guidelines, criteria, methods, and provisions for the application and regulation of internal control in the main areas of administrative or operational activity of entities, including those related to financial, logistics, personnel, works, information systems and ethical values management, among others. They are issued with the purpose of promoting an adequate administration of public resources in State entities.
The owners, officers and servants of each entity, according to their competence, are responsible for establishing, maintaining, reviewing and updating the internal control structure based on the nature of their activities and volume of operations. Likewise, it is the obligation of the holders, the issuance of the specific regulations applicable to their entity, in accordance with their nature, structure, functions and processes in harmony with what is established in this document.
The Internal Control Standards are based on generally accepted criteria and practices, as well as on those control guidelines and standards.
OBJECTIVES OF THE INTERNAL CONTROL RULES:
Interpreting Osorio (2005), the Internal Control Standards aim to promote the strengthening of internal control systems and improve public management, in relation to the protection of public assets and the achievement of institutional objectives and goals.
In this context, the objectives of the Internal Control Standards are:
a) To serve as a frame of reference in matters of internal control for the issuance of the respective institutional regulations, as well as for the regulation of administrative and operational procedures derived from it.;
b) Guide the formulation of specific standards for the operation of management processes and managerial information in entities;
c) Guide and unify the application of internal control in the entities.
DEFINITION AND OBJECTIVES OF INTERNAL CONTROL
According to Aldave and Meniz (2005), it is a comprehensive process carried out by the owner, officials and servants of an entity, designed to face risks and to provide reasonable assurance that, in achieving the mission of the entity, the following management objectives will be achieved:
a) Promote efficiency, effectiveness, transparency and economy in the entity's operations, as well as the quality of the public services it provides
b) Care for and safeguard the resources and assets of the State against any form of loss, deterioration, improper use and illegal acts, as well as, in general, against any irregular event or detrimental situation that could affect them.
c) Comply with the regulations applicable to the entity and its operations
d) Guarantee the reliability and timeliness of the information
e) Encourage and promote the practice of institutional values
f) Promote the compliance of public officials or servants of being accountable for the funds and public goods in their charge or for a mission or objective entrusted and accepted.
INTERNAL CONTROL SYSTEM:
Law No. 28716, Law of Internal Control of State Entities, defines as internal control system internal control the set of actions, activities, plans, policies, standards, records, organization, procedures and methods, including the attitude of the authorities and personnel, organized and instituted in each state entity, to achieve the institutional objectives it seeks. Likewise, the Law states that its components are made up of:
a) The control environment, understood as the organizational environment favorable to the exercise of practices, values, behaviors and appropriate rules for the operation of internal control and scrupulous management
b) Risk assessment, which must identify, analyze and manage the factors or events that may adversely affect the fulfillment of the institutional purposes, goals, objectives, activities and operations
c) Management control activities, which are policies and procedures of control imparted by the head or designated official, management and competent executive levels, in relation to the functions assigned to personnel, in order to ensure compliance with the entity's objectives
d) Prevention and monitoring activities, referred to the actions that must be adopted in the performance of the assigned functions, in order to take care of and ensure, respectively, their suitability and quality for the achievement of the internal control objectives
e) Information and communication systems, through which the registration, processing, integration and dissemination of information, with databases and accessible and modern computer solutions, effectively serve to provide reliability, transparency and efficiency to the processes management and internal institutional control
f) The monitoring of results, consisting of the updated review and verification of the attention and achievements of the internal control measures implemented, including the implementation of the recommendations made in their reports by the bodies of the SNC
g) The improvement commitments, by virtue of which the bodies and personnel of the institutional administration carry out self-evaluations for the better development of internal control and report on any deviation, deficiency susceptible of correction, forcing themselves to comply with the provisions or recommendations that are formulated for the improvement or optimization of their work.
ORGANIZATION OF THE INTERNAL CONTROL SYSTEM
The adequate implementation and systemic operation of internal control in State entities requires that the institutional administration properly foresee and design a proper organization for this purpose, and promote levels of ordering, rationality and the application of uniform criteria that contribute to a better implementation and comprehensive evaluation.
In this sense, it is considered that the principles applicable to the internal control system are:
a) Self-control, by virtue of which every official and servant of the State must control their work, detect deficiencies or deviations and carry out corrections to improve their work and the achievement of expected results;
b) Self-regulation, such as the institutional capacity to develop the provisions, methods and procedures that allow it to protect, carry out and ensure the effectiveness, efficiency, transparency and legality of the results of its processes, activities or operations; and,
c) Self-management, for which each entity is responsible for conducting, planning, executing, coordinating and evaluating the functions in its charge, subject to the applicable regulations and objectives set for their fulfillment.
The systemic organization of internal control is designed and established institutionally taking into account the responsibilities of direction, administration and supervision of its functional components, for which its structure will provide levels of strategic, operational and evaluation control.
The modern approach established by COSO, the INTOSAI Guide, and Law No. 28716, indicates that the components of the internal control structure are interrelated and comprise various elements that are integrated into the management process. Therefore, in this document, for the proper formalization and implementation of the internal control structure in all State entities, it is intended that it be organized based on the following five components:
a) Control environment
b) Risk assessment
c) Management control activities
d) Information and communication
e) Supervision, which groups together prevention and monitoring activities, results monitoring and improvement commitments.
These components are those recognized internationally by the main global organizations specialized in internal control matters and, although their name and constituent elements may admit variations, their use facilitates the standardized implementation of the internal control structure in State entities, also contributing to its orderly, uniform and comprehensive evaluation by the competent control bodies.
GENERAL RULE FOR THE CONTROL ENVIRONMENT:
The National Police of Peru is very complex, therefore this affects the control environment, in that sense, the following aspects will be considered:
- Philosophy of the Directorate
- Integrity and ethical values
- Administration strategic
- Organizational structure
- Human resources administration
- Professional competence
- Assignment of authority and responsibility
- Institutional Control Body
GENERAL STANDARD FOR RISK ASSESSMENT:
The risks will be evaluated taking into account the following aspects:
- Risk management planning - Risk
identification
- Risk assessment
- Risk response
GENERAL STANDARD FOR MANAGEMENT CONTROL ACTIVITIES:
As part of this standard, the following aspects will be considered:
- Authorization and approval procedures
- Segregation of duties
- Cost-benefit evaluation
- Controls over access to resources or files
- Verifications and reconciliations
- Performance evaluation
- Accountability
- Documentation of processes, activities and tasks
- Review of processes, activities and tasks
- Controls for Information and Communication Technologies
GENERAL STANDARD FOR INFORMATION AND COMMUNICATION:
As part of this standard, the following aspects will be defined:
- Functions and characteristics of information
- Information and responsibility
- Quality and sufficiency of information
- Information systems
- Flexibility to change
- Institutional file
- Internal communication
- External communication - Communication
channels
GENERAL STANDARD FOR SUPERVISION:
This standard will define the following:
- Basic standards for prevention and monitoring activities
- Basic standards for monitoring results
- Basic standards for improvement commitments
4.4. JUSTIFICATION
Today more than ever the relevance of the case is being given to the control system of the institutions, because it is essential that it works well to facilitate the effectiveness of institutional governance. Institutional controls are implemented in order to detect, within the desired period, any deviation from the objectives established by the entity and to limit surprises.
A control system promotes the efficiency, effectiveness and economy of resources, reduces the risk of loss of value of assets and helps to guarantee the reliability of financial statements and compliance with current laws and legal regulations, therefore they must have support at the highest institutional level.
A control system includes the factors of the control environment, which includes the integrity of the personnel, the ethical values, the capacity of the members of the entity, the philosophy of the management, the management style, the way in which The management assigns authority and responsibilities and organizes and professionally develops its workers and the care and guidance provided by the institutional decision-making body.
The National Police of Peru faces various external and internal risks that have to be evaluated. A precondition for risk assessment is the identification of objectives at different levels, linked to each other and internally consistent. The control assesses and determines the internal and external risks of the entity, therefore its observations, conclusions and recommendations must be taken into account because they are facilitators of good institutional governance.
The control system, like any other institutional activity, needs strategies. Said strategies should be aimed at planning institutional control, organizing control system resources, efficiently directing control actions, coordinating with the rest of the entity and controlling the system's own actions to provide the necessary feedback. but especially, it is necessary to apply strategies to enhance the operation of the control system. The most important thing is not that there is a control system, but that it operates and does it well.
Resource management requires control activities, that is, policies and procedures that help ensure that the instructions of the institutional decision-making body are carried out. They help to ensure that necessary measures are taken to control risks related to the achievement of corporate objectives. There must be control activities in the General Directorate, at all levels and in all functions. It should include a range of activities as diverse as approvals, authorizations, verifications, reconciliations, reviews, safeguarding of assets, segregation of duties and others.
Within the framework of the evaluation of a police entity, it is essential to plan and apply control strategies on a permanent and continuous basis in order to determine, measure and / or verify whether the resources have been executed in accordance with what was planned and achieved the objectives. scheduled; if the necessary corrective measures could not be taken. This vital function of checking plans and compliance with laws and regulations, must be carried out by means of previous, simultaneous control actions and subsequent verification, so that it allows with efficiency, effectiveness, economy and in accordance with reality, a transparent evaluation in benefit of the entity and the community that the police institution serves.
The control strategies applied to the National Police of Peru will ensure that the policies and procedures in force are adapted to the needs of modern institutional management. It will also enable the fidelity and timeliness of the reports submitted, so that the best decisions can be made. It also ensures adequate monitoring to verify whether the management and control policies are being followed.
The application of strategies to enhance the operation of the control system will be carried out without interfering or suspending the exercise of the functions and activities of the entity's dependencies, consequently it will guide its function to analyze the fulfillment of goals, objectives, mission and vision; as well as informing or recommending the establishment of standards that can improve control. In this way, control strategies will be applied to detect, within the desired period, any deviation from the objectives of efficiency, effectiveness and economy in the use of institutional resources, established by the State and to limit surprises.
Based on the application of strategies to enhance the operation of the control system, said system will be able to cope with the rapid evolution of the economic, social and competitive environment, as well as the changing demands and priorities of citizens and adapt its structure to ensure future growth.
The application of strategies to enhance the operation of the control system, promotes efficiency, effectiveness and economy; It reduces the risk of loss of value of assets and helps to guarantee the adequate management of resources, the reliability of financial information and compliance with current regulations. Due to the fact that the control system is useful for the achievement of institutional objectives, the demand for a control system is increasingly greater than strategies to enhance its operation.
V. OBJECTIVES OF THE INVESTIGATION
The purposes that this research seeks are the following:
MAIN GOAL:
Identify the strategies that facilitate the enhancement of the operation of the control system of a police entity; in such a way that they contribute to the continuous improvement of this tutelary institution of our country.
SPECIFIC OBJECTIVES:
7) Synergize institutional norms and policies, so that they facilitate the achievement of efficiency in the operation of the control system of a police entity.
8) Identify the procedures that will allow evaluating institutional management, facilitating the effectiveness of the control system and therefore the continuous improvement of the entity.
SAW. HYPOTHESIS OF THE INVESTIGATION
The hypotheses are the answers formulated a priori in relation to the institutional problem. In this regard, the following hypotheses are had:
MAIN HYPOTHESIS:
The implementation of policies, the redesign of control activities and continuous and periodic supervision constitute the strategies that will facilitate the enhancement of the operation of the control system of a police entity, which will be specified in the continuous improvement of the entity
SECONDARY HYPOTHESES:
1) The synergy of the institutional norms and policies of a police entity will facilitate the efficiency of the control system operation, which will translate into the continuous improvement of this guardian entity of the homeland.
2) The control system of a police entity, includes control activities, supervision activities and risk identification on a suitable environment to carry out the evaluation of the institutional management and specify the effectiveness of the system.
VII. INVESTIGATION METHODOLOGY
TYPE 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 they are applied by a police entity.
LEVEL OF INVESTIGATION:
The investigation to be carried out will be of the descriptive-explanatory-correlational level, since the strategies of the control system will be described, the incidence in management of a police entity will be explained and the application of strategies at the Directorate level will be correlated. National with the Territorial Directorates, seeking that the control works effectively in all police units.
INVESTIGATION METHODS:
The following methods will be used in this investigation:
1) Descriptive.- Inasmuch as it will specify all the aspects of a police entity, the necessary strategies to enhance and the operation of the control system.
2) Inductive.- To infer the information of the sample and its application and results in the research population.
RESEARCH DESIGN:
In this research work, in the first place the problems have been identified, based on which the corresponding solutions have been proposed through the hypotheses, also the objectives pursued by the research have been proposed; establishing in this way a direct interrelation between these three methodological elements based on the research variables.
Then the theoretical approach will be developed on the basis of the problems, objectives and hypotheses. This approach will contain the theories, approaches and analyzes carried out by different authors.
At the end of the work, the specific objectives will be verified, which will allow to verify the general objective of the investigation. The specific verified objectives will be the basis for the formulation of the partial conclusions; the same that will constitute the partial results of the investigation and therefore will be the basis for issuing the general conclusion of the work.
Then the interrelation between the general objective verified with the general result represented by the general conclusion will be established; the one that will be contrasted with the main hypothesis of the investigation, coming to confirm it or not as valid on the basis of the development of the theoretical approaches, the interviews and surveys that will be carried out.
RESEARCH POPULATION:
The population will be made up of the personnel of the Inspectorate and the Institutional Control Bodies of the National Directorate and Territorial Directorates that function in Lima and the whole country respectively. Said personnel, on average, add up to 500 people among those who work directly and indirectly with the control system.
SAMPLE OF THE INVESTIGATION:
The sample will be made up of the personnel of the Inspectorate and the Institutional Control Body of the dependencies of a police entity that operate in Metropolitan Lima.
COMPOSITION OF THE INVESTIGATION SAMPLE
DATA COLLECTION TECHNIQUES
The techniques to be used in the investigation will be the following:
1) Interviews.- This technique will be applied to the Heads of the Inspection and Heads of the Institutional Control Bodies; in order to obtain information on all aspects of the investigation
2) Surveys.- It will be applied to the operational personnel of the Inspector's Office and the Institutional Control Bodies of the dependencies of a police entity.
3) Documentary analysis.- This technique will be used to analyze the standards, bibliographic information and other aspects related to the investigation.
DATA COLLECTION INSTRUMENTS:
The instruments to be used in the research are related to the aforementioned techniques, as follows:
ANALYSIS TECHNIQUES:
The following techniques will be applied:
• Documentary analysis
• Inquiry
• Data reconciliation
• Tabulation of tables with quantities and percentages
• Understanding of graphs
• Others.
DATA PROCESSING TECHNIQUES:
The following data processing techniques will be applied:
• Sorting and classification
• Manual registration
• Computerized process with Excel
• Computerized process with SPSS
VIII. TENTATIVE SCHEME OF THE THESIS
STRATEGIES TO IMPROVE THE OPERATION OF THE CONTROL SYSTEM OF A POLICE ENTITY. DECADE PERIOD 2010-2020.
Famous expressions
Dedication
Abstract
Abstract
Presentation
Index
CHAPTER I:
METHODOLOGICAL APPROACH
1.1. Delimitation of the investigation
1.2. Problem
1.2.1. Approach and specific formulation of the problem
1.2.2. Objectives
1.2.3. Justification
1.3. Hypothesis
1.4. Methodology used
CHAPTER II:
NATIONAL POLICE OF PERU
2.1. Historical review
2.2. Institutional Standards
2.3. Institutional policies
2.4. Institutional management
2.5. Institutional Control
CHAPTER III:
STRATEGIES TO ENHANCE CONTROL ACTIVITIES
3.1. Theoretical framework of strategies in general
3.2. Theoretical framework of control-oriented strategies
3.3. Identification of strategies for effective control
3.4. Processes that facilitate the enhancement of activities
3.5. Procedures and techniques to enhance activities
CHAPTER IV:
OPERATION OF THE INSTITUTIONAL CONTROL SYSTEM
4.1. Management process of a control system
4.1.1. Planning an institutional control system
4.1.2. Organization of an institutional control system
4.1.3. Management of a control system
4.1.4. Coordination and synergy of a control system
4.2. Synergy of institutional norms and policies to facilitate the operation of the control system
4.3. Identification of the institutional management evaluation procedures
4.4. Efficiency of an institutional control system
4.5. Effectiveness of an institutional control system
CHAPTER V:
EFFECTS OF CONTROL STRATEGIES ON INSTITUTIONAL MANAGEMENT
5.1. Increase in institutional productivity
5.2. Continuous institutional improvement
5.3. Institutional credibility
5.4. Confidence of the population
CHAPTER VI:
RESULTS OF THE INVESTIGATION
6.1. Interview conducted
6.2. Survey conducted
6.3. Verification of objectives
6.4. Contrasting of hypotheses
6.5. Research conclusions
6.6. Research Recommendations
Bibliography
Annexes.
IX. WORK SCHEDULE
X. FINANCING OF RESEARCH WORK
XI. BIBLIOGRAPHY
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WEBSITES
- www.mef.gob.pe
www.minjus.gob.pe
www.cgr.gob.pe
www.ccpl.org.pe
www.caballerobustamante.org.pe
www.actualidadempresarial.org.pe
www.unfv.edu.pe
www.usmp.edu.pe
www.snmsm.edu.pe
