Introduction:

the lack of references to crises similar to COVID-19 in the past makes it difficult to predict what may happen in the immediate future. Logically, the present effects of this pandemic are without doubt documented, but those that will leave their mark on the different protagonists at medium and long-term are more subject to debate.

Objectives:

to demonstrate the role of the control environment as a basis for the internal control in coping with COVID-19.

Methods:

the strategy to cope with COVID-19 is designed; the role of the elements that are involved in the control environment and the relationship with the process of human-health capital is evidenced.

Results:

the process map to develop the strategy to cope with COVID-19 where the internal control is materialized in a cross-sectional approach, as the significance of the elements involved in the control environment such as: planning, ethical values, proven competences, organizational structure in addition to the human resources policies, and the practices, as well as the relationships with the actions established to direct the human-health capital.

Conclusions:

the impact reflected to cope with this pandemic along with the elements of the control environment, as the basis for the cross-sectional process (internal control) designed for the strategy to cope with COVID-19, as well as the importance of the processes and the relationships to direct the elements involved in human-health capital, allow establishing a strategy of improvement based on an action plan.

        · resumen en Español     · texto en Español | Inglés     · Español ( pdf )