Improvement of accountability as a standard of the Internal Control System (SCI) and based on the current development of Information and Communication Technologies (ICT)

Authors

Keywords:

accountability, access to information, transparency, social communication and citizen portal

Abstract

The accountability of public officials acquires a greater connotation in government management each day, through the use of Information and Communication Technologies (ICT) and in correspondence with the objectives of sustainable development. This work addresses this issue and it is aimed at showing the perspectives and challenges of the accountability of the Local Organs of People's Power (OLPP) as a regulation of the Internal Control System (SCI) in Cuba and based on the development of the Information and Communication Technologies in the public sector.

Author Biographies

Irisbel Nápoles Cabrera, University of Camaguey, Cuba

Graduada de Licenciatura en Contabilidad y Finanzas. Auditora de la Empresa de Servicios de Auditoria (SDA) de las FAR. Maestrante de la Maestría en Contabilidad Gerencial de la Facultad de Ciencias Económicas de la Universidad de Camagüey Ignacio Agramonte Loynaz.

Sonia Sebasco Rodríguez, University of Camaguey, Cuba

Profesora Asistente del Departamento de Contabilidad y Finanzas de la Facultad de Ciencias Económicas de la Universidad de Camagüey Ignacio Agramonte Loynaz. Graduada de esa institución de Licenciada en Contabilidad y Master en Contabilidad Gerencial. Trabaja temas relacionados con el control interno y la auditoria. Ha participado en eventos científicos nacionales e internacionales relacionados con esta temática.

Oscar Wolpes Álvarez, University of Camaguey, Cuba

Profesor Auxilar y jefe de la disciplina de Auditoria del Departamento de Contabilidad y Finanzas de la Facultad de Ciencias Económicas de la Universidad de Camagüey Ignacio Agramonte Loynaz. Graduado de esa institución de Licenciado en Contabilidad y Máster en Contabilidad Gerencial. Trabaja temas relacionados con el control interno y la auditoria. Tiene publicaciones y ha participado en eventos científicos nacionales e internacionales relacionados con esta temática.

References

Hermosa, P., Alcaraz, F y Urquiza, E. (2017). Transparencia pública y rendición de cuentas como base para la construcción de una sociedad democrática en América Latina. Revista Internacional Transparencia e Integridad, (4). (p.1). Recuperado de https://revistainternacionaltransparencia.org

Cárdenas y Tabares. La Comunicación y la Información en la Administración Pública. Administración Pública. Conceptos y Realidades. Editorial Ciencias Sociales. Cuba. (2018)

Pérez, Gutiérrez y Naveira. El control económico en la Administración Pública. Administración Pública. Conceptos y Realidades. Editorial Ciencias Sociales. Cuba. (2018)

Contraloría General de la República. (2011). Resolución 60/11 sobre las Normas del Sistema de Control Interno. Gaceta Oficial de la República de Cuba. No 013. Extraordinaria del 3/3/2011

Constitución de la República de Cuba. (2019). Tabloide. La Habana, Cuba.

Downloads

Published

14-07-2023

How to Cite

Nápoles Cabrera, I., Sebasco Rodríguez, S., & Wolpes Álvarez, O. (2023). Improvement of accountability as a standard of the Internal Control System (SCI) and based on the current development of Information and Communication Technologies (ICT). Cuban Magazine of Finance and Prices, 7(3), 43–53. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/06_V7N32023_INCyOtros

Issue

Vol. 7 No. 3 (2023): julio - septiembre

Section

Research articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

  • Sending a contribution to the Cuban Magazine of Finance and Prices (RCFP) implies a non-exclusive assignment of rights, which includes: Reproduce the Article in whole or in part and communicate the Article to the public in print or electronic format, combined or not with the works of third parties, such as by making the Article available to the public via the Internet or any other network, as part of a database, with on-line or off-line access, for use by third parties; Translate the Article into other languages ​​and release the translation to the public; Create adaptations, summaries, or excerpts of the Article and other derivative works thereof, and exercise all of your rights in such adaptations, summaries, excerpts, and derivative works; Include the Article, either in its translated, adapted or summarized version, totally or partially, in a computerized database and make it available to third parties; Include the Article, totally or partially, either in its translated, adapted or summarized version, in a selection or compilation of texts; Rent or lend the Item to third parties; Reproduce the Article by means of reprography, without prejudice to legal limitations.

The Author of articles published in the Cuban Magazine of Finance and Prices (RCFP) may exercise the following rights:

  • Reproduce the Article, totally or partially, and disseminate its content or make it available to the public, in printed or electronic format, as part of a teaching content or as a compilation, for use in the academic or research field in the institution to the one to which the Author belongs or in those institutions to which he belongs.
  • Publish the Article on the Internet or authorize the Author's institution (or any other appropriate organization) to do the same, immediately from the date of publication of the Article in the journal: within the institution's closed network (p. eg, the intranet); or in publicly accessible institutional repositories or centrally organized repositories, provided that a link to the Article is included on the journal's website.
  • Grant to the Author's own institution (or any other appropriate organization) the authorization to reproduce the Article in order to prevent its deterioration or, if the original is in an obsolete format or the technology to use it is not available, in order to ensure that the Article remains available for teaching or research purposes;
  • Present the Article at a meeting or conference, and distribute copies of the Article to those attending the event.
  • Grant end users at the Author's own institution (or any other appropriate organization) permission to copy, use, transmit, and publicly perform the work and to create and distribute derivative works.