Evaluation of the Internal Control of the Medical Supplies Company 2020-2023. Action plan to eradicate the deficiencies detected in the Internal Control System

      Аннотация: Today's organizations are made up of different areas that include activities that contribute to the achievement of business objectives. These include management, personnel and finance. The Empresa Nacional de Suministros Médicos EMSUME, annually since 2020, under the guidelines of the Comptroller General of the Republic, develops training to all staff on internal control to the 19 UEBs in the country. In May of each year, the Comptroller General's Office gives the Indication on the National Self-Control Exercise, from the perspective of strategic auditing. The present research develops the steps followed in these Self-control Exercises and the results achieved in the period 2020-2023. The results of the 5 working groups created are presented, organized by the Internal Control components, to check, verify and analyze the results of the application of the General Self-Control Guide for the Business Activity appropriate to the company. Subsequently, the measures proposed to eradicate the deficiencies detected are presented, with special emphasis on those that persist in the 4 years of study.

Ключевые слова: internal control; strategic audit; self-monitoring