Internal control in non - agricultural cooperatives

Abstract

The process of formation of non-agricultural cooperatives in Cuba, has been a step forward for the Cuban economy, provide primary care represents economic sustainability for the country. A necessary tool for achieving quality in the provision of services and products, it represents the audit process. In this sense the present work was aimed in the Council of the Provincial Administration, in order to strengthen the functioning of non-agricultural cooperatives. Theoretical and empirical methods, techniques, surveys and interviews with leaders and workers, aimed to assess the knowledge, applications for the creation of cooperatives, processing, approval, establishment and operation, based on guidelines established in internal control were applied; and descriptive statistics for processing information, which identified the important work that developed the organization, which was able to promote the operation of non-agricultural cooperatives, as well as the tools necessary for the production of income and consequently improve the quality of services. The diagnosis made it possible to identify the point in the process, so disruption to the operation. Undoubtedly, every experiment needs time to mature and gain experience, besides confirming Waste Disposal workers cooperatives and agencies to jump-start this process. Improvement measures were implemented in order to increase the economic efficiency of each process, in response to various guidelines of Economic and Social Policy of the Party and the Revolution, adopted at the Sixth Party Congress and Conference Objectives.