TEXTO PAGINA: 29
NORMAS LEGALES El Peruano Lima, viernes 3 de noviembre de 2006 332143 3RVWHULRUPHQWH OD &*5 LQFRUSRUy PHGLDQWH 5& 1&*GHOGHMXQLRGH\5&1&*GHOGHPDU]RGHUHVSHFWLYDPHQWHODVQRUPDVVLJXLHQWHV 1RUPDV GH FRQWURO LQWHUQR SDUD XQD FXOWXUD GH LQWHJULGDGWUDQVSDUHQFLD\UHVSRQVDELOLGDGHQODIXQFLyQS~EOLFD 1RUPDVGHFRQWUROLQWHUQRDPELHQWDO &DEH VHxDODU TXH ODV GRV ~OWLPDV SDUWHV IXHURQ LQFRUSRUDGDV HQ MXQLR GHO \ PDU]R GHO UHVSHFWLYDPHQWH (QVHSWLHPEUHGHOHO&262HPLWHHOGRFXPHQWR ³*HVWLyQ GH 5LHVJRV &RUSRUDWLYRV 0DUFR ,QWHJUDGR´SURPRYLHQGRXQHQIRTXHDPSOLRHLQWHJUDOHQHPSUHVDV\RUJDQL]DFLRQHVJXEHUQDPHQWDOHV$VLPLVPRHVWHHQIRTXHDPSOtDORVFRPSRQHQWHVSURSXHVWRVHQHO&RQWURO,QWHUQR±0DUFR,QWHJUDGRDRFKRFRPSRQHQWHVDVDEHU L DPELHQWHLQWHUQR LL HVWDEOHFLPLHQWRGHREMHWLYRV LLL LGHQWL¿FDFLyQ GH HYHQWRV LY HYDOXDFLyQ GH ULHVJRV Y UHVSXHVWD DORVULHVJRV YL DFWLYLGDGHVGHFRQWURO YLL LQIRUPDFLyQ\FRPXQLFDFLyQ\ YLLL VXSHUYLVLyQ ,JXDOPHQWHHQHO;9,,,,1&26$,UHDOL]DGRHOHQ %XGDSHVWVHDSUREyOD³*XtDSDUDODVQRUPDVGHFRQWUROLQWHUQRGHOVHFWRUS~EOLFR´TXHGH¿QHHOFRQWUROLQWHUQRFRPR³XQSURFHVRLQWHJUDOHIHFWXDGRSRUODJHUHQFLD\HOSHUVRQDO\HVWDGLVHxDGRSDUDHQIUHQWDUVHDORVULHVJRV\SDUDGDUXQDVHJXULGDGUD]RQDEOHGHTXHHQODFRQVHFXFLyQGHODPLVLyQGHODHQWLGDGVHDOFDQ]DUiQORVVLJXLHQWHVREMHWLYRVJHUHQFLDOHV (MHFXFLyQ RUGHQDGD pWLFD HFRQyPLFD H¿FLHQWH \ HIHFWLYDGHODVRSHUDFLRQHV &XPSOLPLHQWRGHODVREOLJDFLRQHVGHUHVSRQGDELOLGDG &XPSOLPLHQWRGHODVOH\HV\UHJXODFLRQHVDSOLFDEOHV \6DOYDJXDUGDGHORVUHFXUVRV SDUDHYLWDUSpUGLGDVPDO XVR\GDxR´ (Q 3HU~ HO PDUFR PiV UHFLHQWH SDUD HO FRQWURO JXEHUQDPHQWDOORSURSRUFLRQDOD/H\1/H\2UJiQLFDGHO6LVWHPD1DFLRQDOGH&RQWURO\GHOD&RQWUDORUtD*HQHUDOGH OD 5HS~EOLFD YLJHQWH D SDUWLU GHO -8/ TXHHVWDEOHFHODVQRUPDVTXHUHJXODQHOiPELWRRUJDQL]DFLyQ\DWULEXFLRQHVGHO6LVWHPD1DFLRQDOGH&RQWURO 61& \GHOD&*5 $FRUGH FRQ ORV QXHYRV HQIRTXHV GHO FRQWURO JXEHUQDPHQWDOOD/H\1 DUWtFXOR HVWDEOHFHTXHHOPLVPR³FRQVLVWHHQODVXSHUYLVLyQYLJLODQFLD\YHUL¿FDFLyQ GHORVDFWRV\UHVXOWDGRVGH ODJHVWLyQS~EOLFDHQDWHQFLyQ DOJUDGRGHH¿FLHQFLDH¿FDFLDWUDQVSDUHQFLD\HFRQRPtDHQHOXVR\GHVWLQRGHORVUHFXUVRV\ELHQHVGHO(VWDGRDVtFRPRGHOFXPSOLPLHQWRGHODVQRUPDVOHJDOHV\GHORVOLQHDPLHQWRVGHSROtWLFD\SODQHVGHDFFLyQHYDOXDQGRORVVLVWHPDVGHDGPLQLVWUDFLyQJHUHQFLD\FRQWUROFRQ¿QHVGHVXPHMRUDPLHQWRDWUDYpVGHODDGRSFLyQGHDFFLRQHVSUHYHQWLYDV \ FRUUHFWLYDV SHUWLQHQWHV´ $VLPLVPR GLFKDQRUPDSUHFLVDTXH³HOFRQWUROJXEHUQDPHQWDOHVLQWHUQR\H[WHUQR\VXGHVDUUROORFRQVWLWX\HXQSURFHVRLQWHJUDO\SHUPDQHQWH´ /D/H\1SURFXUDUHVSRQGHUDORVUHTXHULPLHQWRV \QHFHVLGDGHVGHOVHFWRUS~EOLFRHQWHQGLHQGRTXHUHVXOWDEiVLFDODSULRUL]DFLyQGHOFRQWUROGHQWURGHODDGPLQLVWUDFLyQ SDUDVXPHMRUD3DUDHOORVHLQYROXFUDDODVSURSLDVHQWLGDGHVHQODFDXWHODGHOSDWULPRQLRS~EOLFRWDOFRPRVHxDODHODUWtFXOR ³HOFRQWUROLQWHUQRFRPSUHQGHODVDFFLRQHVGHFDXWHODSUHYLDVLPXOWiQHD\GHYHUL¿FDFLyQSRVWHULRUTXHUHDOL]DODHQWLGDGVXMHWDDFRQWUROFRQOD¿QDOLGDGTXHODJHVWLyQGHVXVUHFXUVRVELHQHV\RSHUDFLRQHVVHHIHFW~HFRUUHFWD\H¿FLHQWHPHQWH´ /D&*5GHDFXHUGRDHOORFRQVLGHUyGHWUDVFHQGHQWDO LPSRUWDQFLDODHPLVLyQGHXQDOH\GHFRQWUROLQWHUQRTXHUHJXODUDHVSHFt¿FDPHQWHHOHVWDEOHFLPLHQWRIXQFLRQDPLHQWRPDQWHQLPLHQWRSHUIHFFLRQDPLHQWR\HYDOXDFLyQGHOVLVWHPDGHFRQWUROLQWHUQRHQODVHQWLGDGHVGHO(VWDGRHQOD/H\1/H\GH&RQWURO,QWHUQRGHODVHQWLGDGHVGHO(VWDGRDSUREDGD SRU HO &RQJUHVR GH OD 5HS~EOLFD \ SXEOLFDGDHO$%5 FRQHOSURSyVLWRGHFDXWHODU\IRUWDOHFHUORVVLVWHPDVDGPLQLVWUDWLYRV\RSHUDWLYRVFRQDFFLRQHV\DFWLYLGDGHVGHFRQWUROSUHYLRVLPXOWiQHR\SRVWHULRUFRQWUDORVDFWRV\SUiFWLFDVLQGHELGRVRGHFRUUXSFLyQEXVFDQGRHOGHELGR\WUDQVSDUHQWHORJURGHORV¿QHVREMHWLYRV\PHWDVLQVWLWXFLRQDOHV (VWD/H\HVWDEOHFHHQVXDUWtFXORTXHFRUUHVSRQGH DOD&*5GLFWDUODQRUPDWLYDWpFQLFDGHFRQWUROTXHRULHQWHODHIHFWLYDLPSODQWDFLyQIXQFLRQDPLHQWR\HYDOXDFLyQGHOFRQWUROLQWHUQRHQODVHQWLGDGHV GHO(VWDGR'LFKDVQRUPDVFRQVWLWX\HQOLQHDPLHQWRVFULWHULRVPpWRGRV\GLVSRVLFLRQHV SDUD OD DSOLFDFLyQ R UHJXODFLyQ GHO FRQWURO LQWHUQR HQODV SULQFLSDOHV iUHDV GH OD DFWLYLGDG DGPLQLVWUDWLYD XRSHUDWLYD GH ODV HQWLGDGHV LQFOXLGDV ODV UHODWLYDV D ODJHVWLyQ ¿QDQFLHUD ORJtVWLFD GH SHUVRQDO GH REUDV GHVLVWHPDVFRPSXWDUL]DGRV\GHYDORUHVpWLFRVHQWUHRWUDV FRUUHVSRQGLHQGRDSDUWLUGHGLFKRPDUFRQRUPDWLYRDORVWLWXODUHV GH ODV HQWLGDGHV HPLWLU ODV QRUPDV HVSHFt¿FDVDSOLFDEOHV D VX HQWLGDG GH DFXHUGR D VX QDWXUDOH]DHVWUXFWXUD\IXQFLRQHV 2. BASE LEGAL Y DOCUMENTAL/DV 1RUPDV GH &RQWURO ,QWHUQR WLHQHQ FRPR EDVH OHJDO\GRFXPHQWDOODVLJXLHQWHQRUPDWLYD\GRFXPHQWRVLQWHUQDFLRQDOHV /H\1/H\GH&RQWURO,QWHUQRGHODVHQWLGDGHV GHO(VWDGR /H\1/H\2UJiQLFDGHO6LVWHPD1DFLRQDOGH &RQWURO\GHOD&RQWUDORUtD*HQHUDOGHOD5HS~EOLFD 0DQXDO GH $XGLWRUtD *XEHUQDPHQWDO DSUREDGR PHGLDQWH5&1 &* ,QWHUQDO&RQWURO±,QWHJUDWHG)UDPHZRUN&RPPLWWHHRI 6SRQVRULQJ2UJDQL]DWLRQVRIWKH7UHDGZD\&RPLVLyQ *XtDSDUDODVQRUPDVGHFRQWUROLQWHUQRGHOVHFWRU S~EOLFR,1726$, 3. CONCEPTO DE LAS NORMAS DE CONTROL INTERNO /DV1RUPDVGH&RQWURO,QWHUQRFRQVWLWX\HQOLQHDPLHQWRV FULWHULRV PpWRGRV \ GLVSRVLFLRQHV SDUD OD DSOLFDFLyQ \UHJXODFLyQGHOFRQWUROLQWHUQRHQODVSULQFLSDOHViUHDVGHODDFWLYLGDGDGPLQLVWUDWLYDXRSHUDWLYDGHODVHQWLGDGHVLQFOXLGDVODVUHODWLYDVDODJHVWLyQ¿QDQFLHUDORJtVWLFDGHSHUVRQDOGHREUDVGHVLVWHPDVGHLQIRUPDFLyQ\GHYDORUHVpWLFRVHQWUHRWUDV6HGLFWDQFRQHOSURSyVLWRGHSURPRYHUXQDDGPLQLVWUDFLyQDGHFXDGDGHORVUHFXUVRVS~EOLFRVHQODVHQWLGDGHVGHO(VWDGR /RVWLWXODUHVIXQFLRQDULRV\VHUYLGRUHVGHFDGDHQWLGDG VHJ~QVXFRPSHWHQFLDVRQUHVSRQVDEOHVGHHVWDEOHFHUPDQWHQHU UHYLVDU \ DFWXDOL]DU OD HVWUXFWXUD GH FRQWUROLQWHUQRHQIXQFLyQDODQDWXUDOH]DGHVXVDFWLYLGDGHV\YROXPHQGHRSHUDFLRQHV$VLPLVPRHVREOLJDFLyQGHORVWLWXODUHVODHPLVLyQGHODVQRUPDVHVSHFt¿FDVDSOLFDEOHVDVXHQWLGDGGHDFXHUGRFRQVXQDWXUDOH]DHVWUXFWXUDIXQFLRQHV\SURFHVRVHQDUPRQtDFRQORHVWDEOHFLGRHQHOSUHVHQWHGRFXPHQWR /DV 1RUPDV GH &RQWURO ,QWHUQR VH IXQGDPHQWDQ HQ FULWHULRV\SUiFWLFDVGHDFHSWDFLyQJHQHUDODVtFRPRHQDTXHOORVOLQHDPLHQWRV\HVWiQGDUHVGHFRQWURO(VWDVVHGHVFULEHQHQHOFDStWXOR0DUFR &RQFHSWXDOGHODHVWUXFWXUD GHFRQWUROLQWHUQRTXHIRUPDSDUWHGHHVWHGRFXPHQWR 4. OBJETIVOS DE LAS NORMAS DE CONTROL INTERNO /DV1RUPDVGH&RQWURO,QWHUQRWLHQHQFRPRREMHWLYR SURSLFLDUHOIRUWDOHFLPLHQWRGHORVVLVWHPDVGHFRQWUROLQWHUQR \PHMRUDUODJHVWLyQS~EOLFDHQUHODFLyQDODSURWHFFLyQGHOSDWULPRQLRS~EOLFR\DOORJURGHORVREMHWLYRV\PHWDVLQVWLWXFLRQDOHV (QHVWHFRQWH[WRORVREMHWLYRVGHODV1RUPDVGH&RQWURO ,QWHUQRVRQ 6HUYLUGHPDUFRGHUHIHUHQFLDHQPDWHULDGHFRQWURO LQWHUQR SDUD OD HPLVLyQ GH OD UHVSHFWLYD QRUPDWLYDLQVWLWXFLRQDO DVt FRPR SDUD OD UHJXODFLyQ GH ORVSURFHGLPLHQWRVDGPLQLVWUDWLYRV\RSHUDWLYRVGHULYDGRVGHODPLVPD 2ULHQWDUODIRUPXODFLyQGHQRUPDVHVSHFt¿FDVSDUDHO IXQFLRQDPLHQWRGHORVSURFHVRVGHJHVWLyQHLQIRUPDFLyQJHUHQFLDOHQODVHQWLGDGHV 2ULHQWDU\XQL¿FDUODDSOLFDFLyQGHOFRQWUROLQWHUQRHQ ODVHQWLGDGHV 5. ÁMBITO DE APLICACIÓN/DV1RUPDVGH&RQWURO,QWHUQRVHDSOLFDQDWRGDVODV HQWLGDGHVFRPSUHQGLGDVHQHOiPELWRGHFRPSHWHQFLDGHO61&EDMRODVXSHUYLVLyQGHORVWLWXODUHVGHODVHQWLGDGHV\GH ORVMHIHVUHVSRQVDEOHVGHODDGPLQLVWUDFLyQJXEHUQDPHQWDORGHORVIXQFLRQDULRVTXHKDJDQVXVYHFHV (Q HO VXSXHVWR TXH ODV 1RUPDV GH &RQWURO ,QWHUQR QR UHVXOWHQ DSOLFDEOHV HQ GHWHUPLQDGDV VLWXDFLRQHVFRUUHVSRQGHUiPHQFLRQDUVHHVSHFt¿FDPHQWHHQHOUXEUR