Resumen

HERNANDEZ NUNEZ, Ángel Jean. Internal Audit. A New Approach on Cubans Non-Bank Financial Institutions. Cofin [online]. 2022, vol.16, n.1  Epub 10-Dic-2021. ISSN 2073-6061.

The objective of this paper is to present a theoretical framework with a risk approach on current trends in internal auditing for non-bank financial institutions. For this purpose, a literature review was conducted, including individuals and organizations, both supranational and national, using the analytical and synthesis and inductive-deductive methods. The study made it possible to conclude the internal audit methodology with a risk approach for this type of institutions.

Palabras clave : corporate governance; model of three lines of defense; risks..

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