Internal control at the Camagüey Province Compensation Fund

Abstract

Introduction: Numerous studies on internal control have been conducted at both the national and international levels. However, no studies related to compensation funds were found at the national level. Furthermore, difficulties have been detected in the implementation of established control mechanisms at the Camagüey Province Compensation Fund. Objective: To assess the current state of internal control at the Camagüey Province Compensation Fund. Method: this is an exploratory study with a mixed approach, in which open interviews were conducted with a sample of victims in 2024 in the province under study, audit reports, controls, and supervisions carried out on this entity were reviewed, and the results from the two sources of information used were triangulated. Results: The main findings include a lack of awareness of the specificities of the Reparations Fund Office in this province since the enactment of the new Penal Code, and deficiencies in employee training in their work, including internal control. These situations negatively impact victim satisfaction and the effectiveness and efficiency of operations. Conclusion: There are problems in the fulfillment of operations and functions of this entity as part of the implementation of its internal control system.