Resumo

FUENTES DIAZ, Damarys; CHAPIS CABRERA, Edelmis  e  CHAPIS CABRERA, Elvys. CURRENT BEHAVIOR OF THE PROCEDURES MANUALS IN THE PROVINCE OF CIENFUEGOS, CUBA. Universidad y Sociedad [online]. 2019, vol.11, n.3, pp. 186-189.  Epub 01-Set-2019. ISSN 2218-3620.

The reorganization of the current economy requires to project the Internal Control towards the more and more precise achievement of the objectives and goals that the organizations, the organisms, and the entities are traced, it is for that the actions and measures that are adopted in this respect should be completed by all the involved people and made responsible with its implementation.In Cuba, basic rules and principles on internal control are established in order to achieve that entities improve their results in terms of compliance with their plans and goals.Internal Control is important for the different entities throughout the country. Multiple have been the attempts to achieve adequate control to achieve the goals drawn. The Procedures Manuals are instruments that facilitate the learning of the personnel, who record and transmit, without distortions, the basic information regarding the functioning of the entities providing the guidance that is required, with the purpose of improving, guiding and leading the efforts of the personnel.

Palavras-chave : Internal Control; Internal Control System components; General Finance Office of the Republic of Cuba.

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