Resumo

SILVA LOPEZ, Celia A  e  CHAPIS CABRERA, Edelmis. University management in financial statements internal audit. Universidad y Sociedad [online]. 2015, vol.7, n.2, pp. 96-103. ISSN 2218-3620.

Universities, now extended to all municipalities, produce and spread relevant knowledge for our socio-economic development. Such experiences should serve for territorial and local transformation; since they deal essentially with the study of their role in the system of science and innovation technology. This should lead to the improvement of policies, strategies and actions in this field, including the necessary implementation of what is legislated by the Cuban Auditing Standards. That is why, the understanding of the concept of material nature and therefore its correct application in the audit of financial statements, is fundamental to ensure that the accounting information the companies provide to the society have the necessary guarantees of control, transparency, reliability and comparability. In this article, the results of our study are presented at the international and national level. The design elements of the procedure developed are described as a complement to the regulation issued by the Finance Office of the Republic of Cuba, as well as the results of its application in the bodies of Cienfuegos province.

Palavras-chave : Management; Material nature; finance statements; procedure; application.

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