Documents

Legal framework

Constitution of the Republic of Cuba
Law No. 107/09 “On the Comptroller General of the Republic of Cuba”
Regulation of Law No. 107 "On the Comptroller General of the Republic of Cuba", of August 1, 2009
Organic Regulations of the CGR

General Application Resolutions

Summary of the resolutions issued by the Comptroller General of the Republic that are of general application

Audit, supervision and control regulations

Financial audit guidelines or financial statements
General guidelines for conducting performance or management audits
General guidelines for performing compliance audits
General Guidelines for the application of the rule of relative importance or materiality in the audit
Methodology for the evaluation and qualification of the Audits
General Norms for the realization of the integral state control and the recontrol
Rules for conducting the inspection of the Comptroller General of the Republic
General rules for the preparation, reconciliation, approval and control of the annual plan of the audit, supervision and control actions of the national audit system and its information system

Ethical and behavioral standards

CGR value system
Code of ethics of the auditors of the SNA
Ethical statement of CGR workers
Internal disciplinary regulations of the Comptroller General of the Republic

Institutional policy

Institutional Communication Strategy 2017-2019CGR Computerization Strategy 2017-2021
Procedures for the entry of workers into employment, their permanence, promotion and incorporation to training and development courses in the Office of the Comptroller General of the Republic (Resolution 46/2011)
Welcome Manual to the CGR

On the performance of the SAI

Summary report of the application of the MMD-EFS, 6/30/2015
Report on the results of the self-assessment (Into-SAINT)
Report on the results of the peer review with the CGR of Costa Rica
Summary of the Report on accountability to the ANPP

National collaboration agreements

Joint work agreement between the Ministry of Education and the Comptroller General of the Republic for the training of qualified workforce in technical and vocational education
Agreement between the Cuban Association of Social Communicators and the Comptroller General of the Republic of Cuba
Agreement of the Comptroller General of the Republic with the Ministry of Higher Education and the University Student Federation
Joint work strategy between the Comptroller General of the Republic and the National Association of Economists and Accountants of Cuba

International collaboration agreements

Inter-institutional cooperation agreement between the Comptroller General of the Republic of Cuba and the Comptroller General of the Republic of Peru