Internal control system

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.

Autocontrol Guides: New edition, updated with current legislation, until May 2024 and separate brochures for each component of Internal Control System.

Presence of Martí and Fidel in the Ethics Code of State Leaders

Objectives
  • 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.
Characteristics
I
ntegral

It considers all the processes, activities and operations with a systematic and participatory approach of all workers.

F
lexible

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.

R
easonable

Designed to achieve the objectives of the Internal Control System with reasonable security and meet, with the required quality, your needs.

Roles
Comptroller

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.

Auditor of the Comptroller General of the Republic

He is the official of the Comptroller General of the Republic that directly executes those functions, attributions and obligations assigned to it.

State Control and Supervision System

It is constituted by the internal and external control systems, in which the General Comptroller of the Republic acts as the superior control body.

Advantages
  • 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.

Articles

Control is a function inherent to management, in a systematic, integral and transversal way, as an essential instrument to better organize an enterprise or unit, perfect it and make it more efficient.

Documents

Guide to assist the Provincial Governors and Mayors of the Municipal Administration Councils, updated on 11/15/2021.

Videos