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Visión actual al sistema de control interno en las entidades cubanas

Author

Listed:
  • Fonteboa Viscaino, Antonio

    (Centro de Estudios Contables, Financieros y de Seguros)

Abstract

Los resultados obtenidos, obedecen a un proceso de investigación con los educandos de cursos, diplomados, maestrías y especialidades que se llevan a cabo en el centro, lo que conformó todo un diagnóstico, para poder agrupar de la manera más adecuada las deficiencias comunes que hoy en día tiene la implementación del control interno en las entidades cubanas; lo que fue producto a la aplicación de determinadas técnicas con cuadros, funcionarios y trabajadores general. De igual manera, ponemos de manifiesto la necesidad que existe que las entidades cumplan no solamente con la legalidad que a tono con el sistema se establecen, sino, la importancia que requiere en los cuadros, funcionarios y trabajadores el conocimiento del mismo y su actualización.

Suggested Citation

  • Fonteboa Viscaino, Antonio, 2018. "Visión actual al sistema de control interno en las entidades cubanas," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(4), pages 34-44.
    • Handle: RePEc:ris:rcubfp:0079
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    File URL: https://www.mfp.gob.cu/revista_mfp/index.php/RCFP/article/view/05_V2N42018_AFV
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    More about this item

    Keywords

    auditoría; control interno;

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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