Current view of the internal control system in Cuban entities

Authors

  • Antonio Fonteboa Vizcaíno Center for Financial, Accounting and Insurance Studies

Keywords:

system, internal control, entities, risks, deficiencies

Abstract

The results obtained are due to a process of research with the students of courses, diplomas, masters and specialties that are carried out in the center, which formed a diagnosis, in order to group in the most adequate way the common deficiencies that today in day it has the implementation of the internal control in the Cuban entities; what was the product to the application of certain techniques with cadres, officials and general workers. Likewise, we highlight the need for entities to comply not only with the legality that is in line with the system, but also with the importance required by cadres, officials and workers of their knowledge and its updating.

Author Biography

Antonio Fonteboa Vizcaíno, Center for Financial, Accounting and Insurance Studies

Graduado de Contador, Licenciado en Economía, Diplomado en Auditoría y Administración Pública, Master en Ciencias, en la especialidad de Contabilidad. Se ha desempeñado como cuadro y funcionario en varias entidades estatales del Ministerio de Finanzas y Precios, así como del Poder Popular a nivel de municipio, provincia y nación, así como docente por más de 18 años como profesor principal del CECOFIS, fungiendo además como Metodólogo de Auditoría y Administración Tributaria y en la actualidad como Metodólogo de Economía. Imparte las asignaturas de auditoría y control interno. Tiene varias publicaciones en su giro laboral, tanto en las revistas de la Contraloría General de la República, la ANEC, EKOTEMAS, GEOPOLIS y otras internacionales. Ha participado en varios eventos nacionales e internacionales de colaboración en México, Portugal, Uruguay, Brasil y Venezuela, además en éste año obtuvo el premio provincial Carlos Rafael Rodríguez por la “Obra de la Vida” en Auditoría.

References

Asamblea Nacional del Poder Popular (2017). Ley 107 “De la Contraloría General de la República” Cuba. 2009.

Consejo de Estado (2009). Reglamento de la Ley 107. Cuba.

Consejo de Estados y de Ministros (2011): Instrucción no.1 del Presidente de los Consejos de Estado y de Ministros “Para la planificación de los objetivos y actividades en los órganos, organismos de la administración central del estado, entidades nacionales y las administraciones locales del Poder Popular” Cuba.

Contraloría General de la República (2011): Resolución 60 “Normas del Sistema de Control Interno”. Cuba.

Contraloría General de la República, Resolución 32 “Establece los aspectos a tener en cuenta para la identificación y cuantificación de los daños y perjuicios económicos causados al patrimonio público, los que se anexan a la presente como parte integrante de esta Resolución” Cuba. 2016.

Contraloría General de la República (2012): Resolución 340 “Normas cubanas de Auditoría y las disposiciones generales para la auditoría interna y las sociedades civiles de servicio y otras organizaciones que practican la auditoría independiente…” Cuba.

Ministerio de Finanzas y Precios (2015): Resolución 128 “Indicaciones para el diseño e implementación del Sistema de Control Interno”. Cuba.

Ministerio de Finanzas y Precios (2017): Resolución 138 “Procedimiento para el sistema de relaciones financieras entre las empresas estatales, las sociedades mercantiles de capital ciento por ciento (100 %) cubano y las organizaciones superiores de dirección empresarial, con el Estado” Cuba.

Ministerio de Finanzas y Precios (2018): Resolución 268 “Procedimiento de Control Interno No. 4 “Elementos de control interno en los subsistemas contables” (PCI No. 4), el que se integra a la Sección de Procedimientos del Manual de Normas de Control Interno y se adjunta a la presente Resolución como Anexo Único, formando parte integrante de la misma”. Cuba.

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Published

31-12-2018

How to Cite

Fonteboa Vizcaíno, A. (2018). Current view of the internal control system in Cuban entities. Cuban Magazine of Finance and Prices, 2(4), 37–44. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/05_V2N42018_AFV

Issue

Vol. 2 No. 4 (2018): octubre - diciembre

Section

Research articles

License

Copyright (c) 2018 Antonio Fonteboa Vizcaíno

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