Supervision and monitoring

The Supervision and Monitoring component is aimed at detecting errors and irregularities that were not detected with the control activities, allowing the necessary corrections and modifications.

This is done through two types of supervision: continuous activities that are those that incorporated into normal activities generate dynamic responses, including the systematic monitoring carried out by the different management structures and specific evaluations that are carried out by those responsible for the areas, by internal and external audits.

It is structured in the following standards:

a) evaluation and determination of the effectiveness of the Internal Control System: the Internal Control System is an object of evaluation to know the effectiveness of its operation and allow its feedback and continuous improvement; the evaluation includes a set of control activities incorporated into the processes, activities and operations that are carried out by monitoring their results. When any deficiency is detected in the functioning of the Internal Control System, the heads of the organs, agencies, organizations and other entities timely undertake the preventive and corrective actions pertinent to their strengthening, in accordance with the objectives and available resources. They also systematically verify the progress and achievements in the implementation of the actions taken. The organs, agencies, organizations and other entities through the application of systematic self-control guarantee their control function, adapt, update and graduate the application of the Self-Control Guide issued by the Office of the Comptroller General of the Republic in correspondence with its ac Activity and its characteristics. Based on the results obtained, a plan of measures is prepared, which must be evaluated by the collegiate management body.

b) prevention and control committee: the organs, agencies, organizations and other entities, constitute by legal provision its Prevention and Control Committee, which chairs the highest authority, which designates for its integration other managers, executives, advisors legal entities and the internal auditor according to the corresponding structure; as well as other officials who are in charge of the functions or activities of cadres, attention to the population, inspection, security and protection, among others that are determined, in addition to workers who enjoy respect in the collective for their knowledge and experience. The Prevention and Control Committee is an advisory body that is directly linked to the collegiate governing body, with the objective of ensuring the proper functioning of the Internal Control System and its continuous improvement. Its composition, the permanence in this and the periodicity of the meetings, are defined by the highest authority that corresponds, in these it is necessary to have the presence of union leaders, as appropriate. Documentary evidence should be left of the meeting schedule, as well as the topics discussed, agreements adopted and their follow-up in the work sessions. Among its fundamental functions are: knowing the legal provisions related to the Internal Control System, with the purpose of formulating proposals, assisting the management in the diagnosis of control objectives; in the organization, conduction and review of the process of elaboration of the Risk Prevention Plan and its subsequent follow-up, based on the integral analysis of the results of control actions and the evaluation of the causes and conditions that generate the deficiencies detected and proposes the actions and recommendations deemed necessary for the better functioning and effectiveness of the Internal Control System; coordinate and guide the dissemination of information and training to workers about policies, legal provisions and procedures issued by the entity or of a binding nature, supporting management; as well as other functions deemed necessary by the organs, organizations, and other entities for risk management and the fulfillment of its mission and objectives.