Internal control procedure in the Pre-professional Practical Discipline of Short Cycle careers
Keywords:
Internal control, universityAbstract
Internal control plays a very fundamental role, since it allows the continuous improvement of the management of the processes, and at the same time its implementation constitutes an obligation for Cuban entities from Resolution 60/2011 of the Comptroller General of the Republic. For this reason, the objective of this work consists of perfecting Internal Control in the process of Integrative Discipline or Pre-professional Practice of the student in Short Cycle careers. The research is carried out at the University Of Medical Sciences Of Guantánamo, at the Faculty of Medical Sciences, at the Short Cycle Higher Education Level and within this, in the process of Integrative Discipline or Pre-professional Practice.
References
MES. (2007). Resolución No. 210/07 Reglamento único para el Trabajo Docente y Metodológico en la Educación Superior.
MES. (2010). Resolución No.111/17 Reglamento sobre los aspectos de la Organización Docente en la Educación Superior.
MFP. (2003). Resolución No. 297/03, que pone en vigor las definiciones del Control Interno, el contenido de sus Componentes y sus Normas. La Habana, Cuba.
MFP. (2011). Resolución No. 60/11 quien norma, supervisa y evalúa los sistemas de control interno para su mejoramiento y perfeccionamiento continuo.
Moreno, M. R. (2010). La formación de pregrado: una mirada desde el enfoque de procesos. Trabajo presentado en el VII Congreso de Educación Superior. Universidad 2010.
Palma, J. (s/f). Manual de Procedimientos. Extraído el 13 de mayo de 2012
PCC. Lineamientos de la Política Económica y Social del VI Congreso del Partido Comunista de Cuba (PCC).
Perdomo, J. M. (2005). Procesos universitarios: la docencia. Manuscrito no publicado.
Rivero Bolaños, A. R. (2009). Antecedentes y Evolución del Control Interno. Su desarrollo en Cuba. Extraído el 18 de abril de 2012 desde http://www.monografias.com/trabajos75/control- interno/control-interno.shtml
Rojas, Y. V. (2007). Auditoría en la Administración Pública. Control Interno. Extraído el 18 de abril de 2012 desde http://www.monografías.com/trabajos51/control-interno/control-interno.shtml
Sánchez Navarro. (1999). Hacia un nuevo enfoque en la Evaluación del Aprendizaje. Extraído el 13 de mayo de 2012 desde http://ftp.ceces.upr.edu.cu/centro/repositorio/Textuales/Articulos/Evaluación/aprendizaje.pdf
Sánchez Quintana, T. (s/f). El control en la gestión del proceso formativo en el contexto universitario cubano.
Solórzano, L. P. (2007). Los cinco componentes del Control Interno. Extraído el día 18 de abril de 2012 desde http://www.monografias.com/trabajos37/control-interno/control-interno.shtml
Tristá Pérez, B. (2001). La institución universitaria como objeto de gestión. Curso administración universitaria. Módulo I: La gestión en las universidades. CEPES-UH.
Downloads
Published
How to Cite
Issue
Section
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.
