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Ley 8292: Control Interno

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Ley 8292: Control Interno

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About this activity

Preguntas sobre la Ley 8292 de control interno

Created by

Juliana Castro
Juliana Castro
Costa Rica

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Ley 8292: Control Interno
 

Ley 8292: Control InternoOnline version

Preguntas sobre la Ley 8292 de control interno

by Juliana Castro
1

La norma exige documentación de políticas, procedimientos y controles.

2

Solo la gerencia, no los empleados, está involucrada en el control interno.

3

La Ley 8292 establece la obligación de implementar un sistema de control interno en las entidades sujetas.

4

La ley permite omitir pruebas de control si hay presión operativa.

5

No se requiere documentación de procedimientos si existe un software de control.

6

El control interno debe evaluar riesgos y mitigar posibles fraudes.

7

Debe haber separación de funciones para prevenir conflictos de interés.

8

El control interno debe implementarse solo en grandes empresas.

9

La dirección tiene la responsabilidad final de diseñar y mantener el control interno.

10

El control interno garantiza al 100% la ausencia de errores.

 
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