Internal control is the process integrated into operations with a continuous improvement approach, extended to all activities inherent to management, carried out by management and other staff; It is implemented through an integrated system of rules and procedures, which contribute to anticipate and limit internal and external risks, provide reasonable assurance of the achievement of institutional objectives and adequate accountability. Resolution 60/11 Rules of the Internal Control System.
New edition of the Autocontrol Guide, updated with current legislation, at the end of January 2019. It presents in separate brochures each of the Components that make up the Internal Control System.
- Best practices for more effective results
- Autocontrol Guides for: Enterprise Sector y Budget Sector
- Single attachment (main regulations until 12/02/19)
- Presence of Martí and Fidel in the Ethics Code of State Leaders
- Guidelines and recommendations for the execution of the National Exercise of Self-control, from the perspective of Strategic Audits
- Avoid and prevent risks of losses or negative consequences.
- It facilitates access to the availability of information in order to perform a good accountability.
- Seeks to comply with the rules, laws and regulations as they promote respect for them.
It considers all the processes, activities and operations with a systematic and participatory approach of all workers.
It responds to its own characteristics and conditions, allowing its adaptation, harmonization and periodic updating. When there is reduced staff, it must be simple, preventing the highest authority or someone designated by it from being responsible for the review and supervision of operations.
Designed to achieve the objectives of the Internal Control System with reasonable security and meet, with the required quality, your needs.
He is the official of the Comptroller General of the Republic who directs, advises and supervises the accomplishment of the actions, functions and attributions of the latter.
He is the official of the Comptroller General of the Republic that directly executes those functions, attributions and obligations assigned to it.
It is constituted by the internal and external control systems, in which the General Comptroller of the Republic acts as the superior control body.
- Promotes and optimizes the efficiency, effectiveness and transparency of our work.
- It allows us to have reliable information at the time we need it.
- Allows exact compliance with the norms.
- Take care of the resources and goods of the state entrusted to us.
- It promotes the practice of values that help us grow as people and professionals.
- It gives us transparent and clear accountability.