Disertacion 9 Control Interno y Plan de Gobierno 2010-2014-Obando

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    BZ[UL HK FIQKPXFBM@FI V @LIP[DXLZMP @LIXMJDKPBF@@L'@LDL][FL UKZGMIKIXK? HFPKZXM@FLIKP UMZM @LIPKZQMZ DM DIKMHK FIQKPXFBM@FI @LIXMJDK

    Hfpkzxm`fi 6? @{d kp kd mulzxk hkd `lixzld fixkzil m dm uzlh{`xfqfhmh hk dmp `fi`ldl`lglxlzmp hk `zk`fgfkixl .fiazmkpxz{`x{zm$ qfqfkihm$ pk`xlz mbzluk`{mzfl$ gfikzmv ukxzdkl$ k fiilqm`fi& hkd udmi hk Bljfkzil Pmixlp :5=5':5=8$ md hkafifz dmp

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    mxzfj{`flikp hkd @lixzmdlz Bkikzmd hk dm Zkujdf`m$ kpuk`af`mgkixk ki kd i{gkzmd 1?

    @li`kux{mz pljzk dm `mdfhmh v kaf`fki`fm hkd `lixzld afp`md fixkzil hk dmp kixfhmhkp v

    lzbmifpglp hkd Kpxmhl) Kpxm dxfgm zkakzki`fm mumzk`k m`lgummhm hkd mhokxfql afp`md$ il

    ljpxmixk dm fixki`fi hkd `lipxfx{vkixk kpx zkdm`flimhm `li kd `lixzld fixkzil)

    Ki kd ml =660$ kd @libzkpl hk dm Zkujdf`m hkpmzzldd dm @lipxfx{`fi Uldxf`m$ `lizkpuk`xl m kpxk xkgm$ gkhfmixk dm k~ukhf`fi hk dm dkv >2) Kd mzx`{dl = hk pxm$ hkafif kd

    `lixzld fixkzil `lgl kd pfpxkgm fixkbzmhl ulz kd kp}{kgm hk lzbmifm`fi v kd

    `lio{ixl hk dlp udmikp$ gxlhlp$ uzfi`fuflp$ ilzgmp$ uzl`khfgfkixlp v gk`mifpglp hk

    qkzfaf`m`fi v kqmd{m`fi mhluxmhlp ulz {im kixfhmh$ `li kd afi hk uzl`{zmz }{k xlhmp dmp

    m`xfqfhmhkp$ lukzm`flikp v m`x{m`flikp$ mp `lgl dm mhgfifpxzm`fi hk dm fialzgm`fi v dlp

    zk`{zplp$ pk zkmdf`ki hk m`{kzhl `li dmp ilzgmp `lipxfx{`flimdkp v dkbmdkp qfbkixkp hkixzl

    hk dmp uldxf`mp xzmmhmp ulz dm hfzk``fi v ki mxki`fi m dmp gkxmp { ljokxfqlp uzkqfpxlp)

    Hf`nm dkv uzk`fp$ kixzk lxzlp mpuk`xlp$ dlp pfb{fkixkp? Dlp ljokxfqlp hkd pfpxkgm hk `lixzldfixkzil$ p{p `mzm`xkzpxf`mp$ p{p kdkgkixlp$ dmp zkpulipmjfdfhmhkp hkd `lixzld fixkzil$ dm

    kqmd{m`fi v `lixzld hk bkpxfi$ dm hkafif`fi hk dm [ifhmh { Laf`fim hk @lixzld Fixkzil$ dmp

    a{i`flikp hk dlp m{hfxlzkp fixkzilp v dm `zkm`fi hkd @lgfx hk @llzhfim`fi hk @lixzld

    Fixkzil)

    Dm Dkv 8>6 hk =66>$ ulz gkhfl hk dm `{md pk hf`xmzli dmp ilzgmp pljzk dm lzbmifm`fi v

    a{i`flimgfkixl hk dmp kixfhmhkp hkd lzhki im`flimd$ gkhfmixk kd Mzx`{dl :2 `zk kd

    Pfpxkgm Im`flimd hk @lixzld Fixkzil) Hf`nl mzx`{dl a{k zkbdmgkixmhl ulpxkzflzgkixk `li

    kd hk`zkxl :=8; hk =666) Ki pxk$ pk hkafifkzli kixzk lxzlp mpuk`xlp$ dlp pfb{fkixkp? Kd

    Pfpxkgm Im`flimd hk @lixzld Fixkzil$ p{ gjfxl hk mudf`m`fi$ dm hfzk``fi v `llzhfim`fihkd pfpxkgm$ p{p fipxmi`fmp hk mzxf`{dm`fi$ p{p zkpulipmjdkp$ p{p zkb{dmhlzkp$ p{p

    am`fdfxmhlzkp$ p{p kqmd{mhlzkp v pk mpfbimzli dmp zkpulipmjfdfhmhkp ki p{ udmikm`fi$

    lzbmifm`fi$ kok`{`fi v kqmd{m`fi) Mhf`flimdgkixk$ pk hkxkzgfi dm `lgulpf`fi hkd

    @lipkol Mpkplz hkd Bljfkzil Im`flimd ki Gmxkzfm hk @lixzld Fixkzil hk dmp Kixfhmhkp hkd

    Lzhki Im`flimd v Xkzzfxlzfmd) Mhkgp hk ulpxkzflzkp ilzgmp$ m dm Dkv zkakzfhm$ gkhfmixk kd

    hk`zkxl =;66 hkd :5 hk gmvl hk :55;$ pk mhlux kd Glhkdl Kpxihmz hk @lixzld Fixkzil

    umzm dmp Kixfhmhkp hkd Kpxmhl$ GK@F =555?:55;$ kd `{md a{k kpxz{`x{zmhl ki mhmuxm`fi hk

    dm Kpxz{`x{zm @li`kux{md hkd fialzgk @LPL3 kpxl pk kqfhki`fm ki dlp fipxz{gkixlp }{k

    a{kzli k~fbfhlp mi{mdgkixk ulz kd Hkumzxmgkixl Mhgfifpxzmxfql hk dm A{i`fi Ujdf`m.HMAU& umzm dm kqmd{m`fi hkd Pfpxkgm hk @lixzld Fixkzil ki dmp kixfhmhkp hkd Kpxmhl md

    fi`lzulzmzpk ki kddlp dmp hkilgfimhmp Ampkp hkd @lixzld$ xmixl ki dmp Ki`{kpxmp

    Zkakzki`fmdkp$ `lgl ki dmp Gmxzf`kp Zkpgkikp hk dm Kqmd{m`fi)

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    Ulhkglp hk`fz }{k kd hkpmzzlddl `li`kux{md hkd `lixzld fixkzil ki dm qkzxfkixk

    mibdlpmolim im`k ki kd ml =68>) Kd @lgfx hk Uzl`khfgfkixlp hk M{hfxlzm hkd MF@UM$ ulz

    dmp pfbdmp ki fibdkp hkd Mgkzf`mi Fipxfx{xk la @kzxfafkh U{jdf`p M``l{ixmixp$ zkmdf {i

    kpx{hfl xfx{dmhl @lixzld fixkzil kdkgkixlp hk {i pfpxkgm `llzhfimhl v p{ fgulzxmi`fm

    m dm bkzki`fm v md `lixmhlz ujdf`l fihkukihfkixk) Hf`nl kpx{hfl pk u{jdf` ki kd ml

    =686 v ki d pk hkafif kd `lixzld fixkzil mp?

    Kd `lixzld fixkzil `lguzkihk kd udmi hk dm lzbmifm`fi$ xlhlp dlp gxlhlp `llzhfimhlp v dmp

    gkhfhmp mhluxmhmp ki kd ikbl`fl$ umzm uzlxkbkz dlp m`xfqlp$ qkzfaf`mz dm k~m`xfx{h v `liafmjfdfhmh hk

    p{p hmxlp `lixmjdkp$ uzlglqkz dm kaf`fki`fm ki dmp lukzm`flikp v kpxfg{dmz dm mhnkpfi m dmp

    uz`xf`mp lzhkimhmp ulz dm bkzki`fm) Ulpfjdkgkixk kpxm hkafif`fi kp gp mgudfm }{k kd pfbifaf`mhl

    }{k m qk`kp pk dk mxzfj{vk md xzgfil) Zk`lil`k }{k {i pfpxkgm hk `lixzld fixkzil pk uzlvk`xm

    gp mdd hk m}{kddmp `{kpxflikp }{k pk zkdm`flimi hfzk`xmgkixk `li dmp a{i`flikp hk dlp

    hkumzxmgkixlp hk `lixmjfdfhmh v afimi`fkzlp)=

    Ulpxkzflzgkixk pk kgfxf {im i{kqm hk`dmzm`fi m`dmzmxlzfm ulz umzxk hkd @lgfx hk

    Ilzgmp hk M{hfxlzm Bkikzmdgkixk M`kuxmhmp) Hf`nm Hk`dmzm`fi a{k dm I 00 hkd ml

    =610 v pk nfl ki dlp pfb{fkixkp xzgfilp?

    Kd m{hfxlz fihkukihfkixk a{ihmgkixmdgkixk xfkik fixkzp ki dlp `lixzldkp `lixmjdkp) Dlp `lixzldkp

    `lixmjdkp$ xmd `lgl pk nmi hkp`zfxl mixkzflzgkixk$ xfkiki {im `lik~fi hfzk`xm k fgulzxmixk pljzk

    dm `liafmim }{k u{khk xkikzpk ki dlp zkbfpxzlp afimi`fkzlp v zk}{fkzki pkz kqmd{mhlp ulz kd m{hfxlz)

    Dlp `lixzldkp mhgfifpxzmxfqlp$ xmgjfi hkp`zfxlp mixkzflzgkixk$ ulz dl bkikzmd pk zkdm`flimi pdl

    fihfzk`xmgkixk `li dlp zkbfpxzlp afimi`fkzlp$ ulz dl }{k il zk}{fkzki pkz kqmd{mhlp) Pfi kgjmzbl$ pf

    kd m{hfxlz fihkukihfkixk kpxfgm }{k `fkzxlp `lixzldkp mhgfifpxzmxfqlp u{khki fiad{fz pljzk dm

    `liafmim }{k u{khm hkulpfxmzpk ki dlp zkbfpxzlp afimi`fkzlp$ hkjk ukipmz ki dm ik`kpfhmh hk

    kqmd{mz kpxlp `lixzldkp) Ulz kokgudl$ dlp zkbfpxzlp kpxmhpxf`lp }{k pk ddkqmi umzm dm uzlh{``fi l dmpqkixmp l umzm lxzlp hkumzxmgkixlp lukzmxfqlp u{khki zk}{kzfz pkz kqmd{mhlp ki `fz`{ipxmi`fmp

    umzxf`{dmzkp)

    Dl mixkzflz zmxfaf`m dm ik`kpfhmh mhgfifpxzmxfqm hk dm k~fpxki`fm hk {i pfpxkgm hk `lixzld

    fixkzil gp mgudfl }{k m}{kd `li`kjfhl umzm uzlqkkz dm pkb{zfhmh zmlimjdk pljzk dm

    `mdfhmh hk dm fialzgm`fi `lixmjdk)

    Hf`nm xkihki`fm qmzm zkdmxfqmgkixk `li kd PMP .Kpxihmzkp hk M{hfxlzm& I) ;;$

    Kqmd{m`fi hk dm kpxz{`x{zm hkd @lixzld ki {im m{hfxlzm hk kpxmhlp afimi`fkzlp$ hk =6>>)

    Ki d pk udmixkm }{k?

    .)))& dm kpxz{`x{zm hk `lixzld fixkzil hk {im kixfhmh `lipfpxk ki dmp uldxf`mp v uzl`khfgfkixlp

    kpxmjdk`fhlp umzm uzlulz`flimz {im pkb{zfhmh zmlimjdk hk ulhkz dlbzmz dlp ljokxfqlp kpuk`af`lp hk

    dm kixfhmh .)))&*)

    =Hk`dmzm`flikp pljzk ilzgmp hk m{hfxlzm) Fipxfx{xl Gk~f`mil hk @lixmhlzkp Ujdf`lp$ M)@) Hfqfpfi Khfxlzfmd) G~f`l) =62:)

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    Hf`nl PMP a{k `lzzkbfhl gkhfmixk kd PMP I 2> hk hf`fkgjzk hkd ml =66;$ mhmuxmihl kd

    glhkdl @LPL .@lgfx la Puliplzfib Libmifmxflip la Xnk Xzkmhrmv @lgfpfi&) Ki d pk

    udmixkm }{k?

    Kd @lipkol hk Ilzgmp hk M{hfxlzm .MPJ ulz dmp pfbdmp ki fibdp& `zkk }{k kd fialzgk hk @LPL$ kpx

    xkifkihl {im zufhm m`kuxm`fi umzm kd `lixzld fixkzil kixzk dmp lzbmifm`flikp hk `lixzld fixkzilhk dlp Kpxmhlp [ifhlp v p{ m`kuxm`fi v {pl `lixfi{mzm `zk`fkihl) Ulz dl xmixl$ kd MPJ `zkk }{k kp

    muzlufmhl zkqfpmz kd PMP I ;; umzm zk`lil`kz dm hkafif`fi v hkp`zfu`fi hkd `lixzld fixkzil

    `lixkifhm ki kd fialzgk hk @LPL$ umzm uzlulz`flimz mhk`{mhmgkixk v ki xfkgul$ {im b{m xfd m

    dlp m{hfxlzkp:)

    Kd fialzgk @LPL$ @lixzld fixkzil ' Gmz`l Fixkbzmhl$ hkd ml =66:$ hkafif kd `lixzld

    Fixkzil mp?

    @lixzld fixkzil kp {i uzl`kpl$ kok`{xmhl ulz kd `lipkol hk hfzk`xlzkp$ dm mhgfifpxzm`fi v lxzl

    ukzplimd hk {im kixfhmh$ hfpkmhl umzm uzlulz`flimz pkb{zfhmh zmlimjdk `li gfzmp m dm

    `lipk`{`fi hk ljokxfqlp ki dmp pfb{fkixkp `mxkblzmp?

    Kak`xfqfhmh v kaf`fki`fm hk dmp lukzm`flikp)

    @liafmjfdfhmh ki dm fialzgm`fi afimi`fkzm)

    @{gudfgfkixl hk dmp dkvkp v zkb{dm`flikp mudf`mjdkp)0

    Kd uzlh{`xl hkd @lgfx la Puliplzfib Libmifmxflip la Xnk Xzkmhrmv @lggfppfli$

    ddmgmhl fialzgk @LPL$ nm pfhl `lipfhkzmhl v zk`lil`fhl ki kd lzhki fixkzim`flimd v

    im`flimd `lgl kd glhkdl hk pfpxkgm hk `lixzld fixkzil }{k gkolz nm fixkzuzkxmhl v

    `lguzkihfhl dmp `lgudkofhmhkp lzbmifm`flimdkp nmpxm kd glgkixl) P{ `li`ku`fig{dxfhfzk``flimd$ pfpxgf`m k fixkbzmhlzm hk dlp `lgulikixkp v kdkgkixlp hkd pfpxkgm hk

    `lixzld fixkzil$ dl `liqfkzxk nlv ki kd glhkdl zkakzki`fm umzm kd hfpkl k fgudkgkixm`fi

    hk dlp pfpxkgmp hk `lixzld fixkzil ki i{kpxzmp lzbmifm`flikp uzfqmhmp v ujdf`mp)

    :Hk`dmzm`flikp pljzk Ilzgmp hk M{hfxlzm) Fipxfx{xl Gk~f`mil hk @lixmhlzkp Ujdf`lp$ M)@) Hfqfpfi Khfxlzfmd) G~f`l) =66>) Umb) 6;

    0Xzmh{``fi hk Gmixfddm Jdmi`l$ Pmg{kd Mdjkzxl) @lixzld Fixkzil$ Kpxz{`x{zm @li`kux{md Fixkbzmhm) K`lk Khf`flikp) Pmixma hk Jlblx)

    Akjzkzl hk =662) Umb) =8)

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    Alzxmdk`fgfkixl hk dmp dl`lglxlzmp hkd hkpmzzlddl ki kd gmz`l hkd Udmi hk

    Bljfkzil hkd Uzkpfhkixk Pmixlp v kd `lixzld fixkzil

    Kd Udmi hk bljfkzil hkd Uzkpfhkixk Pmixlp$ j{p`m md`mimz Kd p{kl hk {i ump `likguzkpmp u{omixkp$ pl`fmd v mgjfkixmdgkixk zkpulipmjdkp$ }{k `li}{fpxki dlp gkz`mhlp

    fixkzim`flimdkp `li jfkikp v pkzqf`flp hk mdxl qmdlz mbzkbmhl k fiilqm`fi) [i ump

    fixkbzmhl m dm k`lilgm g{ihfmd `li {im fiazmkpxz{`x{zm v {i kixlzil hk `lgukxfxfqfhmh

    }{k xzmipalzgk dmp fhkmp ki ikbl`flp$ dlp ikbl`flp ki kgudkl$ kd kgudkl ki gp fibzkplp$

    v ulz kihk$ ki gkilz uljzkm v gmvlz jfkikpxmz v uzlbzkpl pl`fmd)

    Umzm kddl$ pk nm uzlu{kpxl ki kd Udmi Im`flimd hk Hkpmzzlddl :5=5':5=8 zk`lil`kz ki dlp

    pfb{fkixkp pk`xlzkp dmp dl`lglxlzmp hk dm k`lilgm `ldlgjfmim? Fiazmkpxz{`x{zm$ qfqfkihm$

    mbzluk`{mzfl$ gfikzm v ukxzdkl$ k fiilqm`fi$ ki xmixl }{k pli zkakzki`fmhlp

    k~ud`fxmgkixk ulz kd Udmi hk Bljfkzil hkd Uzkpfhkixk Pmixlp) Mp gfpgl pk gmifafkpxm

    }{k hf`nmp `lihf`flikp hkjki hmzpk hkixzl hk [i ump }{k `liak v pfkixm lzb{ddl ulz dmp

    fipxfx{`flikp hkd Kpxmhl8) [imp fipxfx{`flikp b{fmhmp jmol dlp ulpx{dmhlp hkd J{ki

    Bljfkzil }{k `{gudmi m `mjmdfhmh `lguzlgfplp fikd{hfjdkp hk bkpxfi ujdf`m `lgl dm

    xzmipumzki`fm$ dm k}{fhmh$ kd ud{zmdfpgl$ dm kaf`fki`fm$ dm kaf`m`fm$ dm m{pxkzfhmh$ v dm

    fixldkzmi`fm mjpld{xm `li dm `lzz{u`fi) [i kpxmhl }{k uzl`{zk dm `liqkzbki`fm hk dmp

    `mum`fhmhkp hk hkpmzzlddl zkbflimd v mjzm v `lipldfhk kpum`flp ki }{k dlp `f{hmhmilp

    umzxf`fumi ki dm lipxz{``fi hkd jfkikpxmz hk xlhm dm pl`fkhmh)

    Pk zk`lil`k mhkgp$ }{k kd ~fxl hk dmp kpxzmxkbfmp fi`d{fhmp ki `mhm {il hk dlp ufdmzkphkd Udmi Im`flimd hk Hkpmzzlddl :5=5':5=8 hkukihkz hk dm kak`xfqfhmh hk dm kok`{`fi hk

    dmp kixfhmhkp hkd Kpxmhl;$ ukzl xmgjfi hkd umukd `z{`fmd }{k o{bmz kd pk`xlz uzfqmhl 1v

    dm pl`fkhmh `fqfd) Kd Kpxmhl kp }{fki hkpukom kd `mgfil 'afom dmp zkbdmp hk o{kbl v hfzfgk dlp

    `liadf`xlp'$ ukzl kd pk`xlz uzfqmhl v dm pl`fkhmh ki bkikzmd pli }{fkikp dl `lipxz{vki v dl

    zk`lzzki)

    Pk zk`lil`k kixli`kp ki kd Uzkpfhkixk Pmixlp }{k)))kd ljokxfql kp kpxmjdk`kz {i bljfkzil

    hk Xkz`kzm Qm }{k pk zkp{gk ki {i uzfi`fufl a{ihmgkixmd?kd gkz`mhl nmpxm hlihk pkm

    ulpfjdk v kd Kpxmhl nmpxm hlihk pkm ik`kpmzfl)

    @mjk uzkb{ixmzpk ki kpxk lzhki hk fhkmp dlp pfb{fkixkp fixkzzlbmixkp? Kp Ulpfjdk md`mimz

    kpxk fhkmzfl hk hkpmzzlddl `ldlgjfmil m umzxfz hkd `li`kuxl v mudf`m`fi }{k xkikglp hk

    8Zkpmdxmhl v ikbzfddm a{kzm hkd xk~xl)

    ;Zkpmdxmhl v ikbzfddm a{kzm hkd xk~xl)

    1Zkpmdxmhl v ikbzfddm a{kzm hkd xk~xl)

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    `lixzld fixkzil

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    Kd `{md a{k mhmuxmhl umzm dl ujdf`l gkhfmixk kd Glhkdl Kpxihmz hk @lixzld Fixkzil

    GK@F =555?:55;>$ }{k `lipfhkzm dm pfb{fkixk kpxz{`x{zm?

    >Xlgmhl hkd Mik~l X`if`l hkd Hk`zkxl =;66 hk :55;)

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    Kp g{v fgulzxmixk m`dmzmz }{k kd pfpxkgm hk `lixzld fixkzil xmd v `lgl nm pfhl hfpkmhl k

    fgudkgkixmhl ki @ldlgjfm umzm dmp kixfhmhkp hkd Kpxmhl$ GK@F =555?:55;$ pk mhmux hkd

    glhkdl fixkzim`flimd @LPL$ kd `{md `lipfhkzm `fi`l `lgulikixkp jpf`lp }{k ukzgfxki

    `li`kjfz kd glhkdl hkixzl hk {im qfpfi pfpxgf`m$ }{k ki kd i{kql umzmhfbgm hkd

    `li`kuxl pfpxkgm$ pk kixfkihk kpxk `lgl *))){i `lio{ixl lzbmifmhl hk fixkzm``flikp v

    `lik~flikp kixzk kdkgkixlp*$ dl }{k dk hm dmp `mzm`xkzpxf`mp m dm xlxmdfhmh hkd pfpxkgm)

    Zk`lil`kglp }{k ki dm mudf`m`fi hk hf`nl Glhkdl ki @ldlgjfm$ mdb{ilp hk dlp

    kdkgkixlp hkjki pkz `li`kjfhlp `li gmvlz zfb{zlpfhmh ki xzgfilp hk dm zk`{zpfqfhmh hk

    dlp pfpxkgmp$ u{kp kdkgkixlp `lgl dm `lg{if`m`fi v dlp pfpxkgmp hk fialzgm`fi pk

    fhkixfaf`mi md pfpxkgm hk bkpxfi v il md kpxzmxbf`l$ `lgl hkjk pkz) Pmjkglp }{k kd GK@F

    =555?:55;$ `lipfhkzm hkixzl hkd P{jpfpxkgm hk @lixzld hk Kqmd{m`fi m dm Kqmd{m`fi

    Fihkukihfkixk$ }{k ki dm uz`xf`m kp zkmdfmhm ulz dmp hkilgfimhmp laf`fimp hk `lixzld

    fixkzil hk dmp kixfhmhkp ujdf`mp$ dmp `{mdkp pli {ifhmhkp mhp`zfxmp m dmp zkuzkpkixm`flikp

    dkbmdkp v }{k ki dm uz`xf`m xfkiki bzmihkp dfgfxm`flikp umzm m`x{mz hk gmikzm

    fihkukihfkixk)

    Mgjlp glhkdlp `li`fjki {i pfpxkgm `lgudkol$ g{dxfhfzk``flimd k fixkbzmhl$ jmpmhl ki kd

    xmdkixl n{gmil hk dm lzbmifm`fi$ `li fhkixfaf`m`fi hk kdkgkixlp$ g{`nlp hk kddlp

    zk`{zpfqlp m dm xlxmdfhmh lzbmifm`flimd v `{jzfkihl xlhlp dlp uzl`kplp lzbmifm`flimdkp)

    Ulhkglp hk`fz }{k kd Kd `lixzld fixkzil kp kd xlhl lzbmifm`flimd pfi pkz kd `kixzl$ dl

    }{k pfbifaf`m `lipfhkzmz xmixl dlp mpuk`xlp umpmhlp$ uzkpkixkp v a{x{zlp }{k mak`xmi m dm

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    :5=8$ Uzlpukzfhmh umzm xlhlp)

    Dlp mpuk`xlp fhkixfaf`mhlp ki kd Udmi Im`flimd hk Hkpmzzlddl :5=5':5=8 $ Uzlpukzfhmh

    umzm xlhlp$ }{k hkjki pkz `lipfhkzmhlp umzm md`mimz kd fhkmzfl$ pli xkifhlp ki `{kixm

    ki kd pfpxkgm hk `lixzld fixkzil `lgl xlxmdfhmh ki xlhlp dlp pfpxkgmp lzbmifm`flimdkp)

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    Kdkqmhm fialzgmdfhmh dmjlzmd v kguzkpmzfmd hk dm k`lilgm `ldlgjfmim) @mhmlzbmifm`fi hkjk fhkixfaf`mz dlp kdkgkixlp zkdm`flimhlp `li kd xmdkixl n{gmil) M}{

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    pk xkihzi ki `{kixm hkphk kd hfpkl hk dlp ukzafdkp$ nmpxm dm pkdk``fi$ `lixzmxm`fi$

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    hk hkpmzzlddl ki `lnkzki`fm `li dlp udmikp dl`mdkp$ zkbflimdkp$ im`flimdkp k

    fixkzim`flimdkp)

    Hkpmzzlddl hk dmp XF@)

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    fixkzim`flimdkp)

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    m lxzlp pk`xlzkp v zkbflikp)

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    alzxmdk`kz dm P{ukzfixkihki`fm hk Fih{pxzfm v @lgkz`fl$ ki kpuk`fmd umzm gkolzmz dmkaf`fki`fm ki kd `lixzld hk dlp hkzk`nlp hkd `lip{gfhlz$ .ff& kpxmjdk`kz {i pfpxkgm

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    uzlxk``fi md `lip{gfhlz)

    @lipfhkzmihl hfzk`xmgkixk hkd Udmi Im`flimd hk Hkpmzzlddl :5=5':5=8 Uzlpukzfhmh umzm

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    pk`xlzkp }{k pk nmi qfpflimhl pkmi dmp dl`lglxlzmp k`ligf`mp hkd ump ki dlp uz~fglp

    `{mxzl mlp?

    Mdb{ilp dfikmgfkixlp kpxzmxbf`lp umzm fgu{dpmz dmp `fi`l dl`lglxlzmp umzm kd`zk`fgfkixl v dm bkikzm`fi hk kgudkl pli?

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    =) I{kqlp pk`xlzkp jmpmhlp ki dm fiilqm`fi

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    Fgudkgkixmz {i glhkdl hk jmi`m hk hkpmzzlddl$ ki `mjkm hk Jmi`dhk~$ umzm dmbkpxfi fixkbzmd hk dlp fipxz{gkixlp hk hkpmzzlddl kguzkpmzfmd zkbflimd) Mulvmz kd hfpkl k fgudkgkixm`fi hk glhkdlp$ uzlh{`xlp v uzl`kplp hk fiilqm`fi

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    :) Mbzf`{dx{zm v hkpmzzlddl z{zmd

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    Udmifaf`mz {i {pl mhk`{mhl hkd xkzzfxlzfl }{k ukzgfxm muzlqk`nmz kd ulxki`fmduzlh{`xfql hk dmp zkbflikp$ `li `lipfhkzm`flikp hk ql`m`fi hkd p{kdl$ mpuk`xlpmgjfkixmdkp v hk m``kpl m dlp gkz`mhlp)

    Hkpmzzlddmz {im Uldxf`m Fixkbzmd hk Gmikol hkd Zk`{zpl Nhzf`l) Am`fdfxmz kd m``kpl m dm xfkzzm `li afikp uzlh{`xfqlp m xzmqp hk dm fgudkgkixm`fi hk dm

    Dkv Bkikzmd hk Xfkzzmp v Hkpmzzlddl Z{zmd)

    Ulikz ki gmz`nm dm uldxf`m hk Bkpxfi Fixkbzmd hk dm Zkpxfx{`fi `li kd afi hkzk`{ukzmz dlp hkzk`nlp pljzk dm xfkzzm ukzhfhlp m `m{pm hk dm qfldki`fm bkikzmdfmhm)

    Uzlglqkz kp}{kgmp fixkbzmdkp hk bkpxfi hkd zfkpbl }{k uzlg{kqmi dm bkpxfiuzkqkixfqm azkixk m dlp kak`xlp hk dm qmzfmjfdfhmh hk `dfgm$ dlp uzk`flp v dm xmpm hk`mgjfl)

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    Kpxmjdk`kz gk`mifpglp }{k am`fdfxki dm fiqkzpfi uzfqmhm ki uzlvk`xlp mbzlfih{pxzfmdkpm xzmqp hk dmp limp hk hkpmzzlddl mbzl kguzkpmzfmd v dm adk~fjfdfm`fi hk dmpzkpxzf``flikp mpl`fmhmp m dm [ifhmh Mbz`ldm Amgfdfmz)

    0) Qfqfkihm v f{hmhkp mgmjdkp

    Hkpmzzlddmz k fgudkgkixmz dmp uldxf`mp umzm gkolzmz dm plpxkifjfdfhmh mgjfkixmd hk dmp`f{hmhkp$ xmdkp `lgl? gkolzmgfkixl fixkbzmd hk jmzzflp$ zkilqm`fi {zjmim$pld{`flikp fixkbzmdkp hk zkpfh{lp pdfhlp v d}{fhlp .i{kqmp xk`ildlbmp$ alzgmdfm`fihk lzbmifm`flikp hk zk`f`dmhlzkp$ uldxf`mp hk `lip{gl v uzlh{``fi&$ gmikol vhfpulpf`fi mhk`{mhm hk kp`lgjzlp$ `lipxz{``flikp plpxkifjdkp$ bkpxfi hkd zfkpbl kidlp udmikp hk lzhkimgfkixl xkzzfxlzfmd v gmikol hk mb{mp'dd{qfm)

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    uzlbzmgm$ muzljm`fi pfg{dxikm hkd `zhfxl v bkikzm`fi mixf`fumhm hk dm lakzxm hk

    qfqfkihm) Ulikz ki gmz`nm dm kok`{`fi hk dlp udmikp hkumzxmgkixmdkp hk mb{m v pmikmgfkixl

    hk pkb{ihm bkikzm`fi)

    @lipldfhmz v kpxz{`x{zmz dlp uzlvk`xlp hk glqfdfhmh {zjmim? .f& fgudkgkixmz dlp PFXG vPKXU: v mpkb{zmz }{k pxlp kpxi hkjfhmgkixk mzxf`{dmhlp `li dlp ULX v }{k dlpgfpglp pkmi kd kok kpxz{`x{zmhlz hk dlp Udmikp hk Glqfdfhmh$ .ff& alzg{dmz kfgudkgkixmz `{mxzl Pfpxkgmp Fixkbzmhlp hk Xzmipulzxk Zkbflimd v `{mxzl PfpxkgmpFixkbzmhlp hk Xzmipulzxk Ujdf`l$ mp `lgl hkpmzzlddmz kpxzmxkbfmp hk glqfdfhmhmgjfkixmdgkixk plpxkifjdkp umzm `{mxzl `f{hmhkp `li uljdm`fi gkilz m :;5)555nmjfxmixkp$ .fff& hkxkzgfimz dm uldxf`m k fipxfx{`flimdfhmh umzm dlp pfpxkgmp fixkdfbkixkphk xzmipulzxk .PFX& v kpxz{`x{zmz uzlvk`xlp hk PFX umzm `{mxzl `f{hmhkp `ldlgjfmimp)

    8) Fiazmkpxz{`x{zm hk xzmipulzxk

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    @zkmz dlp Qf`k'gfifpxkzflp hk Fiazmkpxz{`x{zm v Xzmipulzxk$ v alzxmdk`kz dmP{ukzfixkihki`fm hk U{kzxlp v Xzmipulzxk)

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    Mqmimz,Afimdfmz hk gmikzm k~fxlpm dmp bzmihkp ljzmp '`mzzkxkzmp$ u{kzxlp$mkzlu{kzxlp v qmp azzkmp'3 k fif`fmz dm kok`{`fi hk dmp ljzmp `lixkgudmhmp ki kd UdmiGmkpxzl hk Xzmipulzxk hk dmzbl udml$ `lipfhkzmihl dlp fgum`xlp hkd `mgjfl`dfgxf`l)

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    Fgudkgkixmz xk`ildlbmp dfgufmp .qkn`{dlp njzfhlp$ m bmp l kd`xzf`lp& ki dlpqkn`{dlp hk xzmipulzxk ujdf`l v uzfqmhl$ k fi`lzulzmz qmzfmjdkp hk `mgjfl `dfgxf`lki dm kpxz{`x{zm`fi hk uzlvk`xlp)

    ;) Hkpmzzlddl gfikzl v k~umipfi kikzbxf`m l Kd`xzf`l

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    hkpmpxzkp imx{zmdkp)

    l Nfhzl`mzj{zlp v bmp

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    l Gfikzm

    @zkmz {i gmz`l fipxfx{`flimd pdfhl v `liafmjdk$ `li `mimdkp hk `lg{if`m`fi

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    `lgkz`fmdfm`fi hk gfikzmdkp hk uzl`khki`fm fd`fxm$ .ff& `{dgfimz dlpuzlbzmgmp hk dkbmdfm`fi hk gfikzm hk nk`nl$ .fff& `lipldfhmz m``flikp umzm`mum`fxmz m dlp gfikzlp$ .fq& fgu{dpmz gk`mifpglp hk afimi`fmgfkixl hk dmgfikzm hk uk}{km v gkhfmim kp`mdm$ .q& gkolzmz dm pkb{zfhmh gfikzm m xzmqphkd alzxmdk`fgfkixl hk dm qfbfdmi`fm v kd hkpmzzlddl hk kp}{kgmp ilzgmxfqlp

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    @lipldfhmz kd Pfpxkgm Im`flimd hk Fialzgm`fi Gfikzl .PF Gfikzl&$ v hfpkmzkp}{kgmp hk xzmipakzki`fm xk`ildbf`m) Kpxmjdk`kz gk`mifpglp hk fipuk``fi$qfbfdmi`fm v `lixzld kguzkpmzfmd m xzmqp hkd Zkbfpxzl if`l Xzfj{xmzfl v dmUdmifddm Fixkbzmhm hk Df}{fhm`fi hk Mulzxkp m dm Pkb{zfhmh Pl`fmd .UFDM&)

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  • 8/3/2019 Disertacion 9 Control Interno y Plan de Gobierno 2010-2014-Obando

    16/16

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