Presentation

The characteristic of living organisms is to have internal mechanisms of regulation and control, designed to preserve the processes that govern and allow the regularity and duration of their existence.

Also of social organizations, including universities, private or public, the same can be said. In this regard, we know that the resources and expenses of all social entities have always been, in one way or another, accompanied by control mechanisms dedicated to safeguarding the normative correctness of their activities and the positive administration of their resources, then exposing them to the corresponding organizational leadership the conclusions and proposals derived from the exercise of their function.

 In Spain, the development and improvement of the mechanisms of control of the economic activity of the State, in its different institutional settings, experienced a remarkable improvement from the entry into force of the 1978 Constitution, whose development, after various normative precedents, gave rise to to the current General Budgetary Law 47/2003 of November 26, which introduced for the first time, as basic mechanisms of control of the economic function of the public sector, the application of the intervening function and the technique of permanent financial control, with the In order to analyze the degree of compliance, in the exercise of said economic function, of the basic principles of legality, economy, effectiveness and efficiency,

At the Miguel Hernández University, the application of these analysis techniques corresponds to its Internal Control Service, the existence of which is already presupposed in article 3 of Law 2/2003 of January 28, on Social Councils of Valencian Public Universities, whose creation is explicitly ordered in article 127 of Decree 208/2004 of October 8 of the Consell de la Generalitat Valenciana and whose objectives and action procedures are included in its current Regulations, approved by the Governing Council of this University in its session of March 26, 2018.

Welcome, then, to this page, made with the purpose of publicizing the content of our work and the way in which it is carried out, and with the hope that it will be of help, in any way, to those who consult it.