Diagnóstico del sistema de control interno de la Municipalidad de Eusebio Ayala

Abstract

The Center for Assistance in Public Management (CAGEP) is a program within the Faculty of Economic Sciences at the National University of Asunción (FCE UNA). Its primary responsibility is to  generate and execute extension activities through various projects. Consequently, one of the initiatives  undertaken in the municipality of Eusebio Ayala involved providing training to students pursuing the Central Headquarters Administration career on the standards of minimum internal control requirements  within the standard model of internal control for public institutions in Paraguay (MECIP) in 2015. Additionally, the agreement facilitates the collaborative assistance of the faculty to strengthen municipal processes. This collaboration justified the implementation of a project, which involved data  collection. The results of this collection enabled the identification of both strengths and weaknesses in the management of the Municipality of Eusebio Ayala. The survey conducted for data collection is divided into four components: Control Environment, Planning Control, Implementation Control, and Evaluation Control. As a result of the survey, most officials indicated their awareness of internal control policies, the existence of a Code of Ethics, and familiarity with the mission, vision, and objectives of the municipality. Furthermore, it was noted that internal information systems are effectively reaching their intended recipients