Guide for the Management of the Internal Control System at COPEXTEL

The theoretical and methodological foundations that underpin the process that is carried out in the development of audits, in particular the management audit of the internal control process, are addressed. The author undertook her investigative work in order to prepare an audit guide to improve the management of internal control performance undertaken by the managers of the Matanzas Territorial Division, an entity for which the results obtained in this scientific work are reversed.