Abstract

VEGA DE LA CRUZ, Leudis Orlando  and  MARRERO DELGADO, Fernando. Integrated Management of Internal Control in the Cuban Organizational System: ¿a Necessity?. Cofin [online]. 2021, vol.15, n.2  Epub July 29, 2021. ISSN 2073-6061.

The superior performance of organizations is closely related to internal control. The objective of this article is to demonstrate the need for its integrated management in Cuban institutions based on mathematical models and control tools. Theoretical and empirical methods are used to show the integrated management of internal control as a process.

Keywords : management control; internal control system; business system..

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