University of Cundinamarca

Internal Control Directorate

Mission

The Internal Control Management process, in carrying out its institutional role within the University of Cundinamarca, has the mission of continuously advising Management through a comprehensive process of objective and independent evaluation of institutional management, with the aim of complying with and applying current procedures, legal regulations, and university norms; thereby seeking to contribute to the continuous improvement of its processes and the fulfillment of the institutional mission, through a qualified interdisciplinary team, guided by ethical principles and values, which applies modern techniques and methods.

Vision

The Internal Control System of the University of Cundinamarca will demonstrate by the year 2023 the improvement in its maturation gap due to the effectiveness of its rendered services. Since it guarantees and contributes to the achievement of the institutional vision through a work team composed of ethical, committed, and competent professionals, which will consolidate the process as an essential instance in university endeavors, thanks to teamwork and continuous leadership, it will facilitate the academic, administrative, financial, and organizational qualification of the institution.

Objective

Perform timely and systematic verification, monitoring, evaluation, and control of the Macroprocesses that make up the University's operating model, through mechanisms and instruments that guarantee compliance with applicable regulations and continuous improvement.

Operating Policy

The operation of the process is inspired by:

Rector's Plan
Action Plan
Strategic Plan
Development plan
CISNA Matrix (Initial Conditions to enter the National Accreditation System)
Management systems
Standard Internal Control Model MECI

Based on the continuous improvement cycle of Plan, Do, Check, Act, and in compliance with current regulations, the actions of the public servants involved in the process are consistent with the code of ethics and other control environments of the University of Cundinamarca.

Code of Ethics of the Internal Auditor

knows the Internal Auditor's Code of Ethics, the guide that directs their professional conduct, guarantees transparency in processes, and ensures an honest, objective performance aligned with institutional principles.

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Provide senior management with information that supports decision-making, contributing to institutional development.
Systematically establish, through audits and good administrative practices, the verification and control of activities that guarantee efficiency in service quality.
Determine, through verification and evaluation guidelines, the degree of conformity of the management system criteria of the University of Cundinamarca.
Generate and report information to stakeholders and external control entities, complying with established parameters and terms.
Evaluate the internal control system of the University, allowing to monitor the achievement of the objectives, goals, and principles of the University of Cundinamarca.
Provide planned advice and assistance, oriented toward the processes of the University of Cundinamarca, in accordance with the regulatory framework governing the internal control process.
Guarantee through professional guidance supported by a competent team the continuous improvement of administrative processes, the reassessment of plans, and the introduction of necessary corrective measures for the fulfillment of proposed goals and objectives.
Establish methodologies based on sound administrative practices that allow identifying, controlling, analyzing, and monitoring the causes of findings identified by fiscal control entities, implementing actions to prevent recurrence and ensuring continuous improvement.

- Do not co-administer.

Under no circumstances does it participate in the design and implementation of administrative procedures, nor in decision-making by the University Administration.

– It's not disciplinary.

The Internal Control Office (OCI) is not responsible for conducting disciplinary investigations against students, administrative staff, and/or professors of the University. Its function regarding the disciplinary regime is the control thereof.

- It is not responsible for fiscal control.

This is an activity carried out exclusively by the Office of the Comptroller General of the Republic and the Territorial Comptroller Offices, on a selective and subsequent basis.

Decree 648 of 2017 “By which Decree 1083 of 2015, Single Regulatory Decree of the Public Function Sector, is modified and supplemented, in its Article 17 comprises:

Article 2.2.21.5.3 of Decree 1083 of 2015 is hereby modified, which shall read as follows:

ARTICLE 2.2.21.5.3 Internal control offices. The Internal Control Units or Offices, or whoever acts in their stead, shall carry out their work through the following roles:

Strategic Leadership: Its purpose is to turn Internal Audit Units, Internal Control, or whoever performs that function, into a dynamic component of the organization and a strategic support for decision-making both within the entity and by its nominators.
Prevention-focused approach: This role articulates the promotion of a culture of control, advisory services, and support, in order to enable public servants to effectively fulfill their duties and tasks.
Risk management evaluation: The identification and analysis of risk must be an ongoing and interactive process between management and the Internal Control office, evaluating both internal and external aspects that could represent a threat to the achievement of organizational objectives and conducting independent evaluation.
Evaluation and monitoring: Evaluate and contribute to the improvement of management, control, and administration processes of the entities, using a systemic and disciplined approach for this purpose
Relationship with external control entities: The Internal Audit Unit, Internal Control, or whoever acts in that capacity serves as a bridge between external entities and the organization in order to facilitate the flow of information with such bodies, taking into account the extensive knowledge this unit has of the organization.

Fostering a culture of control.
Integrated Management System Evaluation.
Collaboration and support for control bodies.
Willingness and respectful attitude.
Internal control advisory and support services for the University Community.

LAW 87 OF 1993 “By means of which norms are established for the exercise of internal control in state entities and agencies and other provisions are issued,” in its article 1, presents the principles that the exercise of internal control must have:

Equality, morality, efficiency, economy, celerity, impartiality, publicity, and valuation of environmental costs.

No. It is not up to University officials to conduct disciplinary investigations. Their function in relation to the disciplinary regime is its control.

Internal Control Directorate