Journal
This paper addresses a topic of great importance in our country, and in particular for the Comptroller General of the Republic of Cuba (CGR). Computer systems support the work of Supreme Audit Institutions (SAIs); The use of Information and Communication Technologies (ICT) can provide advantages, such as greater and better use of time, ease of teamwork, more motivation and interest to perform tasks, increases the efficiency and quality of The audits, in addition these computer tools allow the filtering of 100 percent of the transactions, and allow the auditor to concentrate on the application of his professional judgment for the analysis.
lysis of those possible anomalies identified.