Roberto Carlos Tineo Gil

Evaluate the internal control system, including the degree of operability and effectiveness of the administration systems and of managerial information of the different dependencies of the Universidad de Oriente, as well as the examination of the records and financial statements, to determine their relevance and reliability and to evaluate the efficiency, effectiveness and economy based on the operations carried out.

Carry out administrative and financial audits, inspections, exams, studies, analyzes and investigations of all kinds at the Universidad de Oriente, to verify the legality, accuracy, sincerity and correctness of its operations.

Evaluate the plans and programs in execution.

Oversee that contributions, subsidies and other transfers
made by the Universidad de Oriente to other entities
public or private are invested in the purposes for
which were carried out.

Receive and process complaints from individuals or requests made by any body, public entity, related to the commission of acts, facts or omissions contrary to a legal or sub-legal provision, related to the administration, management and custody of funds or public assets of the Universidad de Oriente.

Follow up on the corrective action plan
implemented by the Universidad de Oriente and their
dependencies, to verify their effective compliance.

Send to the Comptroller General of the Republic the
files in which they are involved rectory authorities or the Deans of the Nuclei, with reason for the exercise of their positions, when there are elements of conviction or evidence that may compromise their responsibility.

Establish systems that facilitate the control, monitoring and measurement of the performance of the Audit Department Internal.

Prepare their Annual Operating Plan, taking into account
consideration, both the requests and the guidelines that
formulated by the Comptroller General of the Republic.

Interview business owners to understand needs and explain the scope of the audit.

Plan, coordinate and evaluate the client's internal control, operationally and financially. Analyze and monitor in each area of compliance with the objectives, goals and strategies, under the best conditions of efficiency.

Preparation and analysis of work papers, for use and internal control in the files of the firm's clients.

Review and analysis of the bank credit portfolio, as established by the Superintendency of Banks and other financial institutions.

Inform the Audit Manager or Senior, about the client's control status, noting the identified weaknesses and make the respective recommendations.