Control environment

The Control Environment component sets the guidelines for the legal and harmonic functioning of the organs, agencies, organizations and other entities, for the development of the actions, reflecting the attitude assumed by the top management and the rest of the group in relation to the importance of the Internal Control System.

This can be considered as the basis of the other components. It conforms the set of good practices and documents referred to the constitution of the organization, the legal framework of the approved operations, the creation of its management and advisory bodies, the processes, systems, policies, legal provisions and procedures; what has to be in the domain of all involved and within reach.

It is structured in the following standards:

a) planning, annual, monthly and individual work plans: the highest authority of the organs, agencies, organizations and other entities must integrate into its Internal Control System, the planning process, objectives and work plans, to relate it to the processes, activities and operations in the interest of ensuring the fulfillment of its mission and the legal provisions that correspond to it.

b) integrity and ethical values: the Internal Control System is based on the observance of ethical values by senior managers, executives, executives, officials and workers of the organs, agencies, organizations and other entities, whose leadership plays a role principal by contributing with his personal example to elevate the ethical commitment and sense of belonging of all its members, who must know and comply with the Code of Ethics of the Cuban State cadres, the Organic Regulations, the Procedural Manual, the Collective Agreement of Work, the Code of Specific Conduct, if any, and its Internal Disciplinary Regulations, as appropriate.

The development of these values forms a defined organizational culture, which allows them to be preserved and contribute to their strengthening within the framework of the organization and its environment. For this, the organs, agencies, organizations and other entities must define their values in a participatory manner, which must be part of the management and are measured qualitatively through the actions of its members.

c) demonstrated suitability: the demonstrated suitability of the personnel is an essential element to be taken into account to guarantee the effectiveness of the Internal Control System, which facilitates the fulfillment of the functions and responsibilities assigned to each position.

The personnel selection and approval process must ensure that the selected candidate has the level of preparation and experience corresponding to the requirements and competencies required; Once incorporated into the entity, you should consult the operating manuals and technicians, which are approved by the highest authority, as well as receive the guidance, training and training necessary to perform your work.

d) organizational structure and assignment of authority and responsibility: the organs, agencies, organizations and other entities prepare their organizational structure, for the fulfillment of their mission and objectives, which is charted by means of an organizational chart, formalized with the legal provisions and procedures that are designed, where the attributions and obligations of the positions are established, that constitute the formal framework of authority and responsibility, as well as the different hierarchical and functional relations in correspondence with the processes, activities and operations that are developed.

e) policies and practices in human resources management: the organs, agencies, organizations and other entities establish and comply with policies and practices in human resources management, for this purpose they design the procedures where the actions to be carried out in compliance with the legal provisions established for this purpose; pay special attention to the formation of values; to development in terms of increasing their capacities; as well as they must maintain by the immediate bosses a systematic control and evaluation of the fulfillment of the established thing in the plans of their subordinates.