For an Accounting System to guarantee efficient internal control, it must be made up of:

The Accounts Nomenclator, which specifies the accounts, subaccounts and analyzes, both for general and specific use that must be used by the entity, according to the activities it carries out.

Definition of the content and use of the accounts, subaccounts and analyzes, especially those of specific use, established according to the peculiarities of the entity, as well as the clarifications that proceed in those of general use.

Integration and disclosure of the Generally Accepted Accounting Principles and the Internal Control Principles to be completed by the entity.

• Compilation of the Norms and Procedures to apply, based on the regulations issued by global and branch organizations, as well as those specific to each entity, attending to the particularities of its activity and the requirements of its organization and management. Cost Accounting consistent with current regulations on this branch and national matter, conditioned to the particularities of the activities carried out by the entity and consistent with the organization of the production process or the provision of services. Establishment of the Internal Information System compatible with the Information System General in force for the entire economy, which guarantees the analysis needs at each level.Define the general aspects to be taken into consideration in order to adapt each of the subsystems that make up the Internal Control Subsystems.

Internal control Principles governing internal control Division of labor

The essence of this principle rests on the separation of functions of the operational unit of activities in such a way that a person does not have complete control of the operation, for which the work must be distributed so that an operation does not start and end in the person or department that started it. In this way the work of one person is verified by another, who works independently, but at the same time is verifying the operation performed, which makes it possible to detect errors or other irregularities.

The essential thing is to specify that the processes for preparing and approving the primary documents are carried out by people other than those who register them and these are not the ones that prepare and approve the Operations Receipts that serve as the basis for the annotations.

It is necessary to divide the different operations in such a way that the partial results of an operation can be verified with the result of their accounting.

This principle is extended to all administrative work activities and must be applied as far as the possibilities of the personnel allow, this means that despite the benefits offered by its application, it must be the object of logical adaptation when the staff is small, Increasing staff for this purpose should be the last of the alternatives, when there is no other solution, since it must be borne in mind that the cost of a control must not exceed the benefits derived.

In accordance with what has been stated, the Company defines the following:

The division

Warehouses (Underwriting)

In the activity of warehouses, the workers who carry the inventory sub-majors do not have access to the stowage cards nor to the pallets themselves. They are also prohibited from dispatching merchandise. They only participate in the physical taking of partial or total inventories with the presence of the dependent of the area of ​​responsibility. The clerk and manager of warehouses do not have access to the inventory sub-majors or to the exit, entry or other documents after their filing in accounting, also the reception is carried out without the invoice document or drives using the blind reception method, The deliveries of resources in the warehouses are carried out taking into account the resolution of authorized signatures in the warehouses, which also describes the products that these can extract in each case.They do not have external personal access to the warehouses and their pallets, as well as their documentation. Only those authorized by the director of the Company and in the company of the storekeeper. Warehouse workers as well as the head of supply do not have authorized signatures to extract resources and those who do are prohibited from making purchases. In addition, buyers are not authorized to sign requests for materials.Additionally, buyers are not authorized to sign requests for materials.Additionally, buyers are not authorized to sign requests for materials.

Production

Executes the control of production from the physical point of view, giving to accounting the reports of men days for each project, reconciling the production in process, detecting possible deviations or stoppages, as well as the cost by weight and controls the physical execution of each contract, according to the organizational structure of the Unit, it makes the sales invoices for finished services and controls in the enabled registry the collection of the same.

Commercial:

The Commercial specialist is in charge of the job search for the technical department, according to the organizational structure, invoicing the sales, having blank invoices pre-numbered, creating the mechanisms to develop a good management in the collections that this helps to the liquidity of the entity

Human Resources

The human resources department delivers the Payroll Data Control, payment reports and payrolls, as appropriate, to accounting. The payment reports are filed by the accounting department in their original document, both those corresponding to the normal salary payment in national currency, Payment by result in MN and Foreign Currency Stimulation. This department controls the employment contracts of any kind and the work attendance, as well as these are computed for the preparation of the payment reports.

AND

The Specialist B Economic Management (Esp. Principal) has the responsibility of directing and organizing the economic and accounting activity, and in the UEBs work to coordinate and control the preparation of the economic technical plan as well as to evaluate the entity's situation. Define the correct segregation of duties between operational, administrative and custody within the scope of action, guaranteeing that no department controls the accounting records related to its operations and that no worker controls all phases of a transaction. His authority is defined in terms of the activity he directs and all those departments that, due to their close connection with the economy, may affect the good economic development of the company in accounting policy, internal control, finance, costs and prices in additionis empowered to request disciplinary measures from those officials and leaders who fail to comply with economic and control policy, both in finance and accounting, and other economic matters. Its authority is also defined in determining the implementation of the different control systems, computer programs, and exploitation of cyber equipment.

Specialist B Economic Management (Accounting)

Specialist B Economic Management (Financier)

Specialist B Economic Management (Planning)

The functions of these specialists are determined in each Unit in correspondence with the internal distribution that has been made in the Accounting and Finance Department, previously established in the design of the position of each one.

Cash on Hand is responsible in each entity for keeping cash and cash equivalents in an appropriate place that offers guarantees against theft, fire, etc. observing the current provisions dictated by the Central Bank of Cuba and the Ministries of Finance and Prices and of Economy and Planning.

Cash in Bank represents the existence of the monetary means deposited in bank accounts that operate in the entity.

CASH BANKING ACCOUNTING PROCEDURES

INVENTORY ACCOUNTING PROCEDURES

They represent the value attributed to the work objects of the company that constitutes its productive reserves, production in process, merchandise in circulation and other means that, due to their peculiarity, are included in this group.

FIXED ACTIVE ACCOUNTING PROCEDURES

Means of work intended for the provision of services or material production, which conserves its useful life for a long time, generally more than an economic period, and which gradually transfer its value to the finished product or services rendered.

ACCOUNTING PROCEDURES PAYROLLS

It constitutes the document that formalizes the collection of workers for concepts of wages and salaries, vacations, subsidies, bonuses or links, obtaining their agreement by signing this document.

CONCLUSIONS.

The accounting and financial standards and procedures manual contains the regulatory basis as part of the internal control system, complements Resolution No. 60/2011 and aims to achieve greater efficiency in the performance of tasks, in addition to achieving adequate systematization in the strategic, administrative and operational fields to become an integral tool for management. It constitutes a work guide for the accounting departments of the Engineering and Projects Company located in the Central Office, UEB Occidente, Centro Oeste, Centro este and the Provincial Offices of Cienfuegos, Sancti Spíritus, Ciego de Ávila, Las Tunas, Holguín and Granma, being mandatory in the entire accounting process.

BIBLIOGRAPHY

1. FOURNIES, F. Personnel management techniques. De. Mcgraw-Hill, 1991. GRAIG-COOPER, M. and DE BACKER, P. Performance Audit. Barcelona: Ed. Folio, 1994.HEVIA, E. Internal audit manual. Operational and management approach. Barcelona: Ed. Centrum technical and scientific, 1989. MAS, J. and RAMIO, C. Operational audit techniques applied to the Public Administration. Ed. Generalitat de Catalunya, 1992MORGAN, G. Images of the organization. Madrid: Ed. Ra-Ma, 1990.TERMES ANGLES, F. Performance auditing in the public sector. Madrid: Ed: Spanish Institute of Sworn Censors of Accounts, 1991. TRIGUEROS, JA and REIG, J. Techniques and procedures for operational auditing. Madrid: Technical magazine of the Spanish Institute of Sworn Censors of Accounts, 1996. PRADO, JM and GONZALEZ, MI Towards a formulation of the non-financial audit:The management audit. Madrid: Technical magazine of the Institute of Sworn Censors of Accounts of Spain, 1996. LAWRENCE L. Vance AUDIT. New Inter-American Editorial