Internal control system

Control actions schedule

In accordance with Law No. 107 “On the Comptroller General of the Republic”, its Regulations and Resolution No. 261/13 of the Comptroller General, the annual plan of audit, supervision and control actions is prepared based on the Directives and Control Objectives approved by the State Council annually, which contains the priorities established for the Economy and Budget Plan.

The proposed Plan consults the President of the Council of State with the corresponding foundation and, based on the result of the consultation, approves before the end of the calendar year, the plan of all the organizational units that make up the National Audit System and that of the Comptroller General.

Likewise, the Comptroller General of the Republic approves those control actions not provided for in the plan that arise during the year and that, due to their characteristics, should be executed.


Código de Ética
From the Che Guevara Study Center, on the morning of October 8, 53 years after Che's assassination in Bolivia, the Auditors Code of Ethics was launched, in its updated version and the one that together with the Cuban Auditing Standards and its Procedures Manual that will enter into force as of January 1, 2021.
Promoción nuevo Código de Ética
Published in the Extraordinary Official Gazette of the Republic of Cuba Resolution 162 of 2020 of the Comptroller General of the Republic with the Code of Ethics for auditors of the National Audit System
With the catastrophic defeat of the offensive of the Batista tyranny against the Sierra Maestra, in the summer of 1958, there was a unique moment in the war that began in December 1956, as a result of the landing of Granma, which the revolutionary guerrillas could not. waste. Hence the decision of its leader Fidel Castro to initiate the offensive.


Humanity is going through a very complex moment, plagued by the terrible Covid-19 pandemic, but life continues, as stated by the Comptroller General of the Republic of Cuba Gladys Bejerano, we have to continue acquiring knowledge and raising our professionalism, which is why the number 40 of the Audit and Control


Medical transport is one of these services; It is the activity in charge of the transfer of patients to counteract such weakness, and

A logical sequence for the study of the productive process will allow to create a true conception of the Cuban entity; Meanwhile, a p

The Comptroller General of the Republic of Cuba at the end of this edition did not report a single infected among its more than 1,200 workers in the coun

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