Sergio Pozo Ceballos

Sergio Pozo Ceballos
University of Havana · Facultad des Contabilidad y Finanzas

About

8
Publications
51
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Publications

Publications (8)
Article
This article summarizes the conceptual framework of accounting and forensic auditing. It addresses its historical background, evolution, characteristics, importance, objectives, fields of use, as well as the techniques and specific tasks for its application to different users, establishing in each case the differences between both concepts. Finally...
Article
Los emprendimientos son organizaciones económicas con impactos favorables en las economías nacionales, en contextos jurídicos específicos que no facilitan el ejercicio efectivo de la Auditoría de Desempeño, de acuerdo con las exigencias metodológicas que ésta emplea. De ahí que el objetivo esté relacionado con la revisión bibliográfica que facilite...
Article
This article addresses the issue of entrepreneurship, including in particular self-employment, cooperatives and small and medium-sized enterprises (SMEs); as they are significant elements in the economic transformation of any developing country. Their importance has justified the need for them to be included in the field of internal control. The to...
Article
Accounting information systems used in 282 small and medium-sized enterprises in the Portoviejo Canton of Ecuador were studied, and contributions made by these to the productive development in the territory were assessed. Chief executive officers and employees were surveyed in order to collect data for the analysis of their knowledge of how account...
Article
This paper is aimed at suggesting a methodology for conducting audits in businesses whose transactions are made via electronic commerce. A large body of writings on this topic was exhaustively examined to create the methodology. The conclusion was that electronic commerce is closely connected with the business world both in Cuba and abroad, and, of...
Article
Within the quality control systems in small and middle enterprises, ethic principles in the performance of the professionals play a fundamental role. The work team, the work partner and the quality control inspector should fulfill basic notions like integrity, objectivity, professional competence, confidentiality and professional behavior. This pap...
Article
A methodological proposal for the integration of assessment and accreditation systems of Higher Education Institutions and of the university careers with the Internal Control System is presented in this paper, starting from their conceptual elements, their components and norms, as well as the quality and assessment patterns demanded by the National...

Projects

Project (1)
Project
Elementos conceptuales y prácticos de la auditoría del gobierno corporativo y del emprendimiento.