Compliance the audit ofinternal control systeminherent to the commercial activity in the UEB OBE of Florida

Authors

Keywords:

audit, internal control, consumption norms

Abstract

The compliance audit constitutes an advanced audit of modern administration, since its fundamental objective is the verification of internal issues and specific issues of a party or of financial or administrative operations, of certain events or special situations and respond to a specific request, the work presented is directed precisely to the development of the same in which it is immersed in a process of changes in correspondence with the updating of the new Cuban economic model. Bearing in mind that the country is involved in the implementation of a policy aimed at promoting the rational use of energy resources. When reviewing the production process in the UEB OBE Florida, violations have been detected in the inspections carried out in the internal audits in the topics of inventory, fuel, payment system and commercial, therefore, in this work it is defined as: Problem of the research How to evaluate the internal control system inherent to the commercial activity in the UEB OBE of Florida? the following Objective is drawn up: Develop an internal audit control program inherent to the Commercial activity to evaluate the effectiveness of the internal control principles in the UEB OBE Florida. The research carried out brings novel results to the practice since it is essential to give continuity and update the theme of the Energy Revolution. The application of the compliance audit program to the commercial activity allows an assessment to evaluate the actions that the management undertakes and must comply withof the entity to achieve high levels of performance, so the application opens new avenues towards efficient employment.

Author Biographies

Jani Reyes Chávez, Popular Power of Florida, Camaguey, Cuba

Lic. en Contabilidad y Finanzas; cursa actualmente la Maestría en Contabilidad Gerencial de la Facultad de Ciencias Económicas, Universidad de Camagüey. Se desempeña como Auditor Supervisor de la Unidad de Auditoría Interna del Consejo de la Administración Municipal en Florida, Camagüey, Cuba. Ha participado en eventos científicos y posee años de experiencia en la actividad de auditoría.

Idania Conde Pons, Argentine Sugar Agroindustrial Company, Camaguey, Cuba

Lic. en Contabilidad y Finanzas; cursa actualmente la Maestría en Contabilidad Gerencial de la Facultad de Ciencias Económicas, Universidad de Camagüey. Se desempeña como Directora Económica de la Empresa Agroindustrial Azucarera Argentina, municipio Florida, Camagüey, Cuba. Ha participado en eventos científicos y posee años de experiencia en la actividad contable dentro de la industria azucarera.

Mailìn Alfonso Ugalde, Central Internal Audit Unit, Camagüey, Cuba

Lic. en Contabilidad y Finanzas; cursa actualmente la Maestría en Contabilidad Gerencial de la Facultad de Ciencias Económicas, Universidad de Camagüey. Se desempeña como Auditor Supervisor de la UCAI en el Gobierno Provincial de Camagüey, Cuba. Ha participado en eventos científicos y posee años de experiencia en la actividad de auditoría.

Miguel Rodríguez Sánchez, Municipal Directorate of Finance and Prices of Florida, Camagüey, Cuba

Lic. en Contabilidad y Finanzas; cursa actualmente la Maestría en Contabilidad Gerencial de la Facultad de Ciencias Económicas, Universidad de Camagüey. Se desempeña como Especialista en Finanzas y Precios en la Dirección Municipal de Finanzas y Precios de Florida, Camagüey, Cuba. Ha participado en eventos científicos y posee años de experiencia en la actividad contable y financiera.

References

Comité Ejecutivo del Consejo de Ministros de Cuba (1995). Acuerdo No. 2914 De la actividad de Auditoria. Gaceta Oficial de la República de Cuba, La Habana, Cuba.

Comité Ejecutivo del Consejo de Ministros de Cuba (1998). Decreto Ley No. 159. Gaceta Oficial de la República de Cuba, La Habana, Cuba

Consejo de Estado de la República de Cuba (2015). Decreto Ley No. 219 Creación del Ministerio de Auditoría y Control. Gaceta Oficial Ordinaria, La Habana, Cuba

Secretaria de Gobierno del Perú (1998). Manual de auditoría gubernamental. Lima, Perú.

Contraloría General de la República de Cuba (2011). Resolución 60 del Sistema de Control Interno. Gaceta Oficial Ordinaria, La Habana, Cuba.

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Published

14-07-2023

How to Cite

Reyes Chávez, J., Conde Pons, I., Alfonso Ugalde, M., & Rodríguez Sánchez, M. (2023). Compliance the audit ofinternal control systeminherent to the commercial activity in the UEB OBE of Florida. Cuban Magazine of Finance and Prices, 7(3), 79–89. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/09_V7N32023_JRCHyOtros

Issue

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

Section

Research articles

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