Abstract

NUNEZ TORRES, Edgar; FONSECA HERNANDEZ, Andrés  and  LEYVA GONZALEZ, Ernesto. Information management system for evaluating internal control. Cofin [online]. 2016, vol.10, n.2, pp.214-231. ISSN 2073-6061.

In Cuba, even though it has been and advance in terms of knowledge and implementation of Resolution 60/2011 of the General Comptroller of the Republic in both business and budget sector, evaluations made to the Internal Control System (SCI) are limited in the administrative areas of entities This evaluations are made by management and employees of the entities , and although it has been a development of softwares to optimize this important task its use has been very poor, among other reasons, because of the lack of flexibility or adaptability that could be obtained to achieve an effective control activity through the application of self- control guide, therefore, the main topic of this research and its main result is the development of a software capable of creating, diagnose and manage methodological guide for the evaluation of SCI in an entity or administrative area, which could be used easily, and also could favor the process control and raising its management and quality.

Keywords : software; methodological guides; internal control evaluation.

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