Methodology for the proper implementation of the Internal Control System in Cuban entities.

Abstract

Internal Control is a management tool that promotes and optimizes the efficiency, effectiveness, transparency and economy of the operations of the entities, as well as the quality of the public services it provides, this is carried out by the members of a organization through its actions. The implementation of an adequate Internal Control System allows companies to be strengthened and drives them to achieve their objectives, prevents resource losses, improves ethics, reduces risks and is applicable regardless of the entity's organizational size. In our country for a long time the scope of the Internal Control System was limited to the economic areas, there was talk of Internal Control and there was a culture that it was inherent in accounting and finance activities; the rest of the operational areas and in fact their workers did not feel involved, since not all the directors of our organizations saw in the Internal Control System a management instrument capable of being used to achieve the efficiency and effectiveness of the operations that they had proposed.

Resolution No.60/2011 of the Comptroller General of the Republic in its new conceptual framework also establishes the technical-methodological reference criteria for the design, harmonization, implementation and systematic self-control of Internal Control procedures in any entity, in accordance with  its  mission,  vision,  objectives,  fundamental  strategies,  characteristics,  competencies  and attributions and, on the other hand, requires its integration with its own management systems that are applicable in its organizational field.