Resumo

MORELL GONZALEZ, Luisa María  e  DIAZ PEREZ, Roberto. Annual Planning of Internal Audits in the Cuban Context. Methodological Procedure for its Management. Cofin [online]. 2021, vol.15, n.2, e11.  Epub 29-Jul-2021. ISSN 2073-6061.

This article deals with the annual planning of internal audits, its normativity and insertion in the Management System for Internal Auditing in organizations. The methodological procedure designed for the Cuban context as part of the organizational support subsystem is presented. Theoretical methods such as the historical-logical, analysis and synthesis, induction-deduction, structural-functional systemic and holistic-dialectical were used in the research.

Palavras-chave : organizations; planning; subsystem..

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