SciELO - Scientific Electronic Library Online

vol.16 issue2Procedure for calculating the cost of products in the Empresa de la Sal, Havana, CubaProcedure for the identification of the risks associated with the financing granted by the Banco de Crédito y Comercio (BANDEC) to self-employment activity in Matanzas author indexsubject indexarticles search
Home Pagealphabetic serial listing  

Services on Demand



  • Have no cited articlesCited by SciELO

Related links

  • Have no similar articlesSimilars in SciELO


Cofin Habana

On-line version ISSN 2073-6061


RODRIGUEZ CABRERA, Karina; BAUJIN PEREZ, Pilarín  and  LOPEZ GARCIA, Laureano de Jesús. Development of base internal auditors with efficiency and effectiveness. Cofin [online]. 2022, vol.16, n.2  Epub July 01, 2022. ISSN 2073-6061.

From the emergence of the figure of the internal auditor and its functions and taking into account the regulations that came into force as of January 1st, 2020, a comparative analysis was carried out between the methodologies used in the exercise of the audit and the typology that the auditor could use for the benefit of the audited entity, so that it can propose recommendations that allow the development of internal audits on the basis that work efficiently and effectively. In this sense, this work brings together new experiences and ideas, in line with current policies and in order to improve the actions of this type of activity.

Keywords : combined audits; systems; standards.

        · abstract in Spanish     · text in Spanish     · Spanish ( pdf )