Abstract

VEGA-DE LA CRUZ, Leudis Orlando; LAO LEON, Yosvani O  and  PEREZ PRAVIA, Milagros. PETRI'S NETS IN THE DETERMINATION OF CRITICAL POINTS FOR THE INTERNAL CONTROL. Universidad y Sociedad [online]. 2016, vol.8, n.4, pp. 219-226. ISSN 2218-3620.

The internal control is a process integrated to the operations made by the management and the rest of the staff, that make possible the achievement of the objectives of an organization, and guarantees the fulfillment of laws, regulations and established policies, from there the need to have reliability of the information for the control of the resources at the service of the entity, precisely this paper discusses the use of Petri's Nets like a way of determination of the critical points for the internal control, choose it for the study by the goodnesses that offers their modeling in the design and perfecting of process. The tool that is proposed can be used in productive and services organizations, to demonstrate their level of generalization, an application in the Economical Financial Management process of the University of Holguín Oscar Lucero Moya is shown up. Like results obtain the sub-processes which exist in critical points that define the hierarchization in the control of the processes.

Keywords : Internal control; processes; Petri's Nets; critical points; hierarchization.

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