Resumen

FERNANDEZ CRUZ, Vivian; ORTUZAR HERNANDEZ, Yanelis; RIBET CUADOT, María de Jesús  y  FIGUEROA SIERRA, Nigdalys. Self-control guide adapted to the characteristics of non-agricultural cooperatives. Coodes [online]. 2022, vol.10, n.3, pp. 590-601.  Epub 25-Dic-2022. ISSN 2310-340X.

In the control actions carried out in non-agricultural cooperatives in the province of Pinar del Río during the IX and XI National Internal Control Verification, a group of situations that hindered the development and consolidation of non-agricultural cooperatives were identified. Among them, it was found that the existing self-control guide was not adequate to the characteristics of this new form of management, which caused cracks in the efficiency and effectiveness of their internal control. The objective of this research is: To design a self-control guide for non-agricultural cooperatives in the province of Pinar del Río. For its implementation, the characteristics and particularities of the Non-Agricultural Cooperative Taller de Calzado "Estrella Roja" of Pinar del Río were taken into account. As a result, the Self-Control Guide to suit the characteristics of non-agricultural cooperatives was designed, which consists of 72 aspects to be verified, distributed in the five components of internal control of the Self-Control Guide used, which allowed having a tool that will strengthen internal control and, consequently, to improve its operation. It also made it possible to evaluate the advantages of its implementation.

Palabras clave : internal control; self-control guide; non-agricultural cooperatives.

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