Modelo coco

POR: José Raúl Garcia Uribe

Camilo
 ¿En que consiste?
1. Consiste en un modelo más sencillo y comprensible que el sistema COSO, esto después de una
revisión originaria en Canadá donde se encontró que varias organizaciones tuvieron problemas en
manejarla
2. Esta variante del método COSO fue comunicado en un consejo encargado en diseñar y emitir criterios
generales sobre el control de una empresa
3. The Criteria of Control Board emitió Este modelo denominado COCO
 Resuelve ciertas tendencias

01 El avance de 02 Conflictos en 03 Proteger

las reunión de interés de los
maquinas control accionistas
 SU ESTRUCTURA
Este modelo esta estructurado por 24 criterios
que garantizan un adecuado análisis y
avaluación efectiva de los controles
implantados.
En cuanto los 24 criterios se dividen por cuatro
grupos estos son:
Propósito
Compromiso
Aptitud
Evaluación y Aprendizaje

Propósito
Los objetivos
deben ser
comunicados.
Se debe verificar
posibles riesgos que
impidan el cumplir del
objetivo
Las normas y políticas
del objetivo deben ser
comunicadas a todo el
personal
Los planes y objetivos
deben incluir indicadores y
parámetros
EVALUACION Y
COMPROMISO APTITUD
APRENDIZAJE
Se deben El personal debe ser Se revisara el ambiente
establecer las calificado y capaz interno y externo de la
normas éticas de la para lograr los organización
empresa objetivos
Los objetivos deben ser de La comunicación del El desempeño se
acuerdo con recursos personal debe ser valuara de acuerdo a los
humanos y las normas acorde al las normas indicadores y metas
éticas de la organización
éticas
Los niveles de poder Se debe comunicar la En caso de que los
información relevante y objetivos cambien se
deben ser definidos suficiente para lograr el modificara el sistema de
objetivo información
Se debe generar un Las decisiones y acciones Periódicamente se
de otras partes de la evaluara el sistema de
ambiente agradable empresa deben ser control
coordinadas
Principal diferencias del modelo COSO

Modelo COCO Modelo COSO

● Posee ● Posee una
diferentes 20 pirámide de
criterios de
evaluación
evaluación
 Se liga legalmente
Al codigo e etica del IIA es un componente necesario para cualquier empresa y
su tipo de control, evalua y rige el justo trato y covivencia dentro de la empresa
y promueve los reglametos, principios y conductas eticas de la compañia

Se mueven de acuerdo a 4 categorias que regulan el tema etico de la compañia

1) INTEGRIDAD: hacen mención al trabajo honesto, diligente y responsable, el respeto a las

leyes y no participar en actividades ilegales

2) OBJETIVIDAD: se deben evitar cualquier acción o participación que incluyan o aparentan

favoritismo hacia la compañía, también se debe mencionar cualquier amenaza sobre
este tema
 Código de ética del IIA

3. CONFIDENCIALIDAD: Ser consiente y prudente end el compartir información que

podría perjudicar a la empresa

4. COMPETENCIA: Señala la prohibición de platearse objetivos con los cuales no se

tenga los recursos para alcanzarlo, señala también la continua mejoría que debe tener la
empresa
 Control
1. En estes modelo el control diario los hacen el mismo personal que empieze el
proyecto al igual que el personal que se encarga del diseño, establecimiento,
la supervision y el orden de la compañia son los mismos
2. Tambien el personal responsible de proponer y proyectar los objetivos es el
mismo responsible de evaluar y ejecutar los mismos y reportarlos
3. Un objetivo que posee al igual que otros m odelos es el de costo de cada
control debera ser proporcional al beneficio de este
 Es decir
En este modelo sele otorga al personal mucha mas
participación a comparación de lo general, también
destaca su simple y des complicada estructura para
llevar a cabo su control.
También resalta su necesidad de ser con personal
responsable y comprometida con la empresa evitando
que entren tipos de personas contrarias, gracias a esto
se cumple con la idea de ir mejorando la compañía con
la ayuda del personal
 Objetivos
Los objetivos de este modelo son bastantes similares a de COCO ya que al fin
al cabo es una variante de este
1. EFECTIVIDAD Y EFICIENCIA EN LAS OPERACIONES
a) Servicio al cliente
b) Salvaguarda y uso eficiente de los recursos
c) Protección de recursos contra perdida u uso indebido
d) Cumplimiento en las labores sociales

2) CONFIABILIDAD DE LOS REPORTES INTERNOS Y EXTERNOS

a) Mantenimiento en los registros contables
b) Información confiable para poder compartirla o publicarla
c) Protección de los registros contra accesos indebidos
 Objetivos
CUMPLIMIENTO CON LAS LEYES O REGLAMENTOS APLICABLE
(TAMBIEN CON LAS POLITICAS DE LA EMPRESA)
a) Aseguramiento de que las actividades, tratos y la misma organización
conducen por un marco legal y en las políticas éticas de la empresa
 Propósitos
Los propósitos de este modelo son los mismos que el de los otros solo que los
toma de la siguiente manera
1. Utilizar 20 criterios que todo el personal debe cumplir y desarrollar, y
también para valorar y ejecutar objetivos
2. Todas la decisiones (control) se establecerá desde la parte mas pequeña
de la empresa de esta manera cada individuo aportara para el cambio de la
empresa
a) La influencia de este aporte dependerá de las capacidades del individuo y su
campo de desarrollo
b) Cada individuo deberá tener un gran compromiso y involucramiento para
participar
c) Cada persona deberá ser objetivo acerca del desarrollo de su desempeño y
compañeros
conclusiones
Las decisiones de la empresa
se decide con la participación
del personal, brinda un
desarrollo y evolución
constante
Es una variable mas sencilla y
practica del modelo COSO
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Monday Tuesday Wednesday
08:00 | Go to class 17:00 | Study for Friday 10:30 | Relax time

16:30 | Do homework 18:00 | Maths class 19:00 | Piano Lesson

Thursday Friday Saturday

08:00 | Breakfast 07:30 | Review for exam 11:00 | Do homework

09:30 | Music class 11:30 | Science test

Sunday
13:30 | Lunch with mum 17:30 | Go to Sarah’s 10:00 | Plan next week
 Monthly planner

April

Mo Tu We Th Fr Sa Su

1 2 3 4

5 6 7 8 9 10 11

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19 20 21 22 23 24 25

26 27 28 29 30
 First semester 2021

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 Write your homework
Monday - 5th april, 2021

Science Do science homework

Maths

Music

Art Draw a mural

 Write your homework

Mon Tue Wed Thu Fri

Translate
Read to book Do Science Draw Play piano
text
Study Maths Study Music Exercise 1

Do grammar
 Timetable

Mon Tue Wed Thu Fri

8:00 - 8:30 Music Science Language English Science

8:30 - 9:00 Art English Maths Music Art

9:00 - 10:00 Language Maths Science Art Language

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 Test
Part 1
1. Link it:
a. Is a gas giant and the biggest planet Venus
b. Has a beautiful name, but it’s hot Mars
c. Despite being red, is a cold place Jupiter

2. Write the missing data:

Mass Diameter Gravity

100 355 ?
 Test
Part 1I
3. Describe Venus: It’s the second planet in the Solar System
and It has a beautiful name

4. Make a list of synonyms of the given

word:
Planet ? ? ?

? ? ? ?
Menu

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Others
 Infographic

Mars Jupiter Saturn Neptune

Despite being Jupiter is a gas It’s composed Neptune is the
red, Mars is a giant and the of hydrogen farthest planet
cold place biggest planet and helium from the Sun
 Infographic

Saturn Mercury
Saturn is composed of Mercury is the closest
hydrogen and helium planet to the Sun

Neptune Mars
Neptune is the Despite being red,
farthest from the Sun Mars is a cold place
 Infographic

Mars Saturn Jupiter

Despite being It’s composed Jupiter is a gas
red, Mars is a of hydrogen giant and the
cold place and helium biggest planet
 The slide title goes here!

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 Notes

Mercury Venus Mars

Venus is the second
Mercury is the Despite being red,
planet from the Sun
closest to the Sun Mars is a cold place

Saturn Neptune Jupiter

Neptune is the
It’s composed of It’s a gas giant and
farthest from the Sun
hydrogen and helium the biggest planet
 Percentages

32% 60% 88%

Mercury Neptune Saturn

Mercury is the Neptune is the Saturn is a gas giant
closest to the Sun farthest from the Sun and has several rings
This is a map

Venus
It has a nice name, but
It’s terribly hot
333,00000
Earths is the Sun’s mass

24h 37m 23s

is Jupiter’s rotation period

386,000km
is a very long distance
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 This is a graph

Mars 40%
Despite being red,
Mars is a cold place Neptune 35%
Neptune is the
Saturn 25% farthest from the Sun

It’s composed of
hydrogen and helium

To modify this graph, click on it, follow the link,

change the data and paste the resulting graph
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 Conclusions

Mercury Venus Mars

Venus is the second
Mercury is the Despite being red,
planet from the Sun
closest to the Sun Mars is a cold place
Need more columns of text?

Mercury Mars
Mercury is the Despite being red,
closest to the Sun Mars is a cold place

Venus Jupiter
Venus is the second
It’s a gas giant and
planet from the Sun
the biggest planet
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