Resumo

MONTILLA GALVIS, OMAR DE JESÚS; MONTES SALAZAR, CARLOS ALBERTO  e  MEJIA SOTO, EUTIMIO. Analysis of the Fundamentals of the Internal Control Standard Model (MECI 1000:2005). estud.gerenc. [online]. 2007, vol.23, n.104, pp.47-75. ISSN 0123-5923.

The Colombian government issued Decree 1599 of 2005 to establish and unify a Standard Internal Control Model to be applied to state-owned entities (MECI 1000:2005). The implementation of the model consists of 4 different stages. It has 3 sub-systems, 9 components, and 29 inter-related elements.

Palavras-chave : Internal Control; system; pattern; subsystem; element; component.

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