LAS RELACIONES ENTRE LOS GOBIERNOS Y LAS ORGANIZACIONES DE LA SOCIEDAD CIVIL. LOS NUEVOS INTERROGANTES.

Nowadays, certain governments and civil society organizations are taking part in processes of building up policies, programs, and projects. This situation opens a way for the appearance of quizzes about each of them responsibility for these activities. This article analyzes the concept of shared responsibility and tries to find out the proper definition for the interaction among actors, the way it is established, the values and attitudes that it promotes, as well as the rules, the management mechanisms and the resource distribution that rule that mentioned relationship. With regard to the establishment of this kind of relationship, this study presents the main aspects of some experiences that were carried out in Mexico City, as well as the challenges that the developed strategies and methodologies face. The application of new internal control approaches has been already taken by rules and norms from diverse fiscalization methods in several countries of the American continent (the most notorious case seems to be the Act Sarbanes Oxley, in the United States). The latest control models are being progressively included as a basis for the definition of fiscalization procedures in different countries. This paper explains the way that this framework may be actually used through two different action lines, which are separated but complementary. They can be used both in the Public Sector and private companies for: the development of organizational institutional diagnosis and the establishment of intervention plans, as well as fore the continuous monitoring of internal control structures as a method for contributing to management. On the other hand, the present study presents real cases of practical use of the COSO Model in Latin America. These cases support the work hypothesis created by the author, as well as the features that the writer has identified in projects that have implemented this tool in diverse organizations. Through these examples, and the case description, it can be understood the way the COSO Model, as the object of the current study, should take in order not to remain as just an abstract or academic concept. The COSO Model presents an integrated framework that influences organizations in a concrete and direct form. It covers a place that had not been occupied when considering control under the old concept. Finally, this paper tries to develop the integrated COSO Model framework from a practical point of view, and not only theoretical. Besides this, the article emphasizes the usefulness of the Model concepts as an especially managerial tool. [ABSTRACT FROM AUTHOR]