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Procedimiento del control interno en la Disciplina Practica Preprofesional de las carreras de Ciclo Corto

Author

Listed:
  • Coutin Legrá, Lidice

    (Universidad de Ciencias Médicas de Guantánamo)

  • Cazul Imbert, Moraima

    (Universidad de Guantánamo)

Abstract

El control interno juega un papel muy fundamental, ya que permite el mejoramiento continuo de la gestión de los procesos, y a la vez su implementación constituye una obligatoriedad para las entidades cubanas a partir de la Resolución 60/2011 de la Contraloría General de la República. Por ello el objetivo de este trabajo consiste en perfeccionar el Control Interno en el proceso de la Disciplina Integradora o Practica Preprofesional del estudiante en las carreras de Ciclo Corto. La investigación se desarrolla en la Universidad de Ciencias Médicas de Guantánamo, en la Facultad de Ciencias Médicas, en el Nivel de Educación Superior de Ciclo Corto y dentro de esta, en el proceso de la Disciplina Integradora o Practica Preprofesional.

Suggested Citation

  • Coutin Legrá, Lidice & Cazul Imbert, Moraima, 2020. "Procedimiento del control interno en la Disciplina Practica Preprofesional de las carreras de Ciclo Corto," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(4), pages 115-123.
    • Handle: RePEc:ris:rcubfp:0163
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    More about this item

    Keywords

    control interno; educación;

    JEL classification:

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

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