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Direccionamiento Estratégico Del Sistema De Control Interno En Las Entidades Públicas Cubanas

  • Rafael Enrique Viña Echevarría
  • Sonia Hernández La Rosa
  • Maydelín Orozco García
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    El sistema de control interno constituye en el presente una prioridad esencial en el reordenamiento organizacional de las empresas públicas cubanas al constituir una herramienta estratégica integrada a los procesos de gestión que se desarrollan en la misma, contribuyendo de esta manera a soportar y armonizar los objetivos establecidos y alcanzados, mediando a través del control sistemático y preventivo entre los lineamientos, políticas, objetivos y metas. El enfoque preventivo del control interno no solo viabiliza la determinación y enfrentamiento de riesgos, sino además, constituye un mecanismo estratégico de autocontrol y autorregulación, dejando sin efecto métodos y estilos de dirección obsoletos, estimulando la participación, preparación e intercambio de directivos y trabajadores en el logro de los objetivos estratégicos y en la toma de decisiones. El objetivo del presente artículo se basa en analizar el comportamiento de los sistemas de control internos implementados en las empresas públicas cubanas desde el año 2003 hasta la fecha, y la visión estratégica asumida en los mismos con un enfoque de direccionamiento estratégico.

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    File URL: http://www.eumed.net/cursecon/ecolat/cu/2012/erg.html
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    Article provided by Grupo Eumed.net (Universidad de Málaga) in its journal Observatorio de la Economía Latinoamericana.

    Volume (Year): (2012)
    Issue (Month): 167 (May)
    Pages:

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    Handle: RePEc:erv:observ:y:2012:i:167:19
    Contact details of provider: Web page: http://www.eumed.net/cursecon/ecolat/

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