Analysis of the operation of the organs of internal control in the non agricultural cooperatives of the county of Pinar del Rio

Abstract

The achievement of a good operation of any entity, demands a high efficiency in the acting of its organs of internal control. It guarantees it that they are detected and prevent the internal deficiencies that affect the achievement of the objectives of the company, on time either material, social and financial without to wait to that coming organisms from the exterior of the entity are those that detect the same ones. At the present time the Non Agricultural Cooperatives in Cuba, are not isolated of this problem, being evidenced structural and functional inadequacies of the organs of internal control in the same ones that affect their inspection processes as well as the control of the execution of the agreements of their General Assembly of Associates. For what is necessary to propose a structure and functions for the organs of the Non Agricultural Cooperatives that it contributes to the improvement of their internal control and consequently the improvement of their economic and social administration.