The Evaluation and Control System, which is established for the public institutions of the Republic of Paraguay in Law 1535 of 1999, provides a structure for the Control of the agencies and entities of the State, in order to guarantee the development of its administrative function Under the principles of responsibility, efficiency, effectiveness, speed and transparency, thereby contributing to the fulfillment of its institutional objectives, in the context of the social goals of the Paraguayan State.
The Model has been formulated based on the National Constitution and the aforementioned Law, with the purpose that the Institutions and agencies of the State can improve their institutional performance, through the strengthening of previous controls by the administrative authorities; also to strengthen the positive control in charge of the Internal Audit and the General Audit of the Executive Power, hoping to unify criteria and guidelines for evaluation, control, audit and continuous improvement.
The Standard Model of Internal Control for State Institutions and Agencies establishes a structure for the permanent control of the institution; the principles, fundamentals and basic concepts that support it as a tool to support its management. It has the following characteristics:
The Standard Model of Internal Control for State Institutions so defined has been developed in two parts:
The Internal Audit of each institution, based on the regulations issued by the competent State organs, must periodically, independently and objectively evaluate the degree of progress in its implementation, verifying in a permanent manner the efficiency of the controls and Its possibility of continuous improvement.
In turn, the Comptroller General of the Republic, in accordance with Resolution 425 of 2008, will evaluate the Internal Control of the audited entities, taking into account the existence of the standards proposed in the Standard Model of Internal Control, considering that they constitute the minimum elements necessary to control the integrity, efficiency, effectiveness and transparency of administrative, economic, financial and social management in State agencies and entities.