Resumo

RODRIGUEZ PEREA, Odalys; SALOMON LLANES, Jesús  e  PEREZ GARCIA, Waldo. A Proposal for Implementing the Component “Risk Management and Prevention” in Agricultural Activities in Cuba for Control Purposes. Cofin [online]. 2019, vol.13, n.2, e04.  Epub 29-Set-2019. ISSN 2073-6061.

The component “risk management and prevention” of Internal Control System is of great importance because it is closely associated with achieving the objectives set up by organizations. However, in the case of the Cuban agricultural sector, there is no common methodology that regulatory agencies could employ to perform their control tasks because they use different risk classifications, which makes risk management and prevention for decision-making difficult. This work has the aim of presenting the results of a methodology which has allowed all risks having an effect on the production obtained by organizations engaged in agricultural activities to be included in their prevention plans.

Palavras-chave : agriculture; risk management; prevention plan..

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