Evolución del control interno hacia una gestión integrada al control de gestión (Estudios)
The internal control system has become a very important aspect for any organization intending to be competitive and to stay in the market. The objective of this article is showing the internal control system´s evolution towards an integration that is demanded of it. Studies were carried out througho...
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| Hlavní autor: | |
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| Médium: | article |
| Jazyk: | spa |
| Vydáno: |
2021
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| Témata: | |
| On-line přístup: | http://hdl.handle.net/10644/8271 |
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| Shrnutí: | The internal control system has become a very important aspect for any organization intending to be competitive and to stay in the market. The objective of this article is showing the internal control system´s evolution towards an integration that is demanded of it. Studies were carried out throughout the history of accounting to the present day in Cuba and the rest of the world. Internal control has gone through four stages: genesis, changes, development and integration. Integration takes place in the center of the business system, suffering from strengthening integration with tools such as the balanced scorecard and process management, in addition to quantifying its management to effectiveness improvement. |
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