Resumo

VEGA-DE LA CRUZ, Leudis Orlando  e  ORTIZ-PEREZ, Aniuska. MOST RELEVANT INTERNAL CONTROL PROCESSES OF A HOTEL COMPANY. Semest. Econ. [online]. 2017, vol.20, n.45, pp.217-231. ISSN 0120-6346.  https://doi.org/10.22395/seec.v20n45a8.

The objective of this article is to identify the most relevant processes of internal control in a hotel entity. Process management is used as an instrument for this purpose, supported by relevant statistical tools such as motor analysis, centrality and conglomerates. The main result is the description of the most relevant internal control processes defined in Resolution 60 of the Comptroller General's Office of the Republic of Cuba in 2011, through the preparation of the process sheet and the implementation of the deployment and the plan of activities of the same, allowing this system to be managed in the hotel entity under study.

JEL CLASSIFICATION: M00, M19

Palavras-chave : Internal control; process management; business improvement; Cuba.

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