Self-control guide adapted to the characteristics of non-agricultural cooperatives

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Published: Dec 23, 2022
Keywords:
internal control, self-control guide, non-agricultural cooperatives

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Vivian Fernández Cruz
Office of the Provincial Comptroller of Pinar del Río
http://orcid.org/0000-0003-3271-5177
Yanelis Ortuzar Hernández
Office of the Provincial Comptroller of Pinar del Río
http://orcid.org/0000-0003-3569-0374
María de Jesús Ribet Cuadot
University of Pinar del Río "Hermanos Saíz Montes de Oca". Faculty of Economic Sciences. Department of Accounting and Finance
http://orcid.org/0000-0003-1077-4168
Nigdalys Figueroa Sierra
University of Pinar del Río "Hermanos Saíz Montes de Oca". Faculty of Economic Sciences. Department of Accounting and Finance
http://orcid.org/0000-0002-8825-5707

Abstract

In the control actions carried out in non-agricultural cooperatives in the province of Pinar del Río during the IX and XI National Internal Control Verification, a group of situations that hindered the development and consolidation of non-agricultural cooperatives were identified. Among them, it was found that the existing self-control guide was not adequate to the characteristics of this new form of management, which caused cracks in the efficiency and effectiveness of their internal control. The objective of this research is: To design a self-control guide for non-agricultural cooperatives in the province of Pinar del Río. For its implementation, the characteristics and particularities of the Non-Agricultural Cooperative Taller de Calzado "Estrella Roja" of Pinar del Río were taken into account. As a result, the Self-Control Guide to suit the characteristics of non-agricultural cooperatives was designed, which consists of 72 aspects to be verified, distributed in the five components of internal control of the Self-Control Guide used, which allowed having a tool that will strengthen internal control and, consequently, to improve its operation. It also made it possible to evaluate the advantages of its implementation.

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How to Cite
Fernández Cruz, V., Ortuzar Hernández, Y., Ribet Cuadot, M. de J., & Figueroa Sierra, N. (2022). Self-control guide adapted to the characteristics of non-agricultural cooperatives. Cooperativismo Y Desarrollo, 10(3), 590–601. Retrieved from https://coodes.upr.edu.cu/index.php/coodes/article/view/512
Issue
Vol. 10 No. 3 (2022): September-December
Section
Original articles

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