Modelo Micil

Patricio Maldonado
Director

Joseph S. Balcer
Asesor Principal

Gerardo Berthin
Sub-Director

Ian A. Canda
Mantenimiento Web

Módulo de Asistencia Técnica (TAM) Marco Integrado de Control Interno para Latinoamérica (MICIL)/Integrated Internal Control Framework for Latin America 2004

Miguel García Gosálvez
Gerente de Tecnología de Información

Mariela Lanzas
AsistenteAdministrativa

Olga Nazario
Coordinadora Anti-Corrupción sin Fronteras

Sylvia M. Rodríguez
Gerente de Proyectos Especiales de Gobernabilidad

Lourdes Sánchez
Especialista en Auditoría y Control Interno

1199 North Fairfax Street Third Floor Alexandria, Virginia 22314 (703) 920-1234 phone (703) 920-5750 fax

www.respondanet.com

This publication is funded under Contract AEP-I-00-00-00010-00,Task Order No. 01 Transparency and Accountability.

Casals & Associates, Inc.

ÍNDICE DE CONTENIDO
PRESENTATION ......................................................................................................................... 2 PRESENTACIÓN......................................................................................................................... 3 I. II. III.INTRODUCCIÓN ............................................................................................................... 4 ANTECEDENTES, ENFOQUE Y FILOSOFIA DEL MARCO INTEGRADO DE CONTROL INTERNO LATINOAMERICANO. (MICIL) ...................................... 11 CONCEPTOS MODERNOS DE CONTROL INTERNO ............................................ 20

IV. COMPONENTES Y FACTORES BÁSICOS DELMICIL.......................................... 24 V. VI. LIMITACIONES, RESPONSABILIDAD Y LOS CONTROLES SUAVES ............... 57 EL MODELO GENERICO EMPRESA Y CLASIFICACION DE LAS ACTIVIDADES DE UNA ORGANIZACIÓN................................................................ 64

VII. RECOMENDACIONES................................................................................................... 73

1Casals & Associates, Inc.

PRESENTATION In 2000, the Americas' Accountability/Anti-Corruption Project (AAA), financed by the United States Agency for International Development (USAID) and administered by Casals & Associates, Inc. (C&A), recognized the need for a model internal-control framework for businesses and governments in the Latin American region. After consultation with governmentfinancial-management officials in the region, business leaders and USAID mission officials and in Washington, D.C., AAA began development of the framework. The result, the Integrated Internal Control Framework for Latin America (Marco Integrado de Control Interno para Latinoamérica - MICIL) is modelled on the internal-control standards for small, medium and large businesses developed by the Committee ofSponsoring Organizations of the Treadway Commission (COSO) in the 1980s. In the preparation of MICIL, C&A experts worked closely with the leadership of professional associations committed to enhancing government accountability and transparency, in particular, the Latin American Federation of Internal Auditors (FLAI) and the Internal Audit Technical Committee of the Inter-American AccountingAssociation. Members of FLAI, especially, contributed to the development of MICIL, from the first draft, through various iterations, to the framework in its present form. AAA also would like to recognize the professional leadership of Edison Estrella whose knowledge of internal control and commitment to government accountability, auditing and transparency was evidenced throughout the MICIL preparationprocess. Mr. Estrella designed the framework and drafted MICIL in its present form. As approved by the FLAI during its General Assembly in La Paz, Bolivia on November 25, 2003, AAA anticipates that MICIL will become an important technical reference for Latin American professionals in businesses and governments in the design, development and use of effective internal control standards for public-...