Improvement of the Control Environment Component in the Municipal Commerce Company. Holguín. Cuba

Abstract

The article highlights the importance of internal control for efficient and sustainable management, focusing on improving the Control Environment at the Municipal Trading Company of Holguín through a case study and action research. This control is an integral process that ensures the achievement of operational objectives, financial reliability, and compliance with regulations, while the Control Environment defines the organizational culture with ethical values, integrity, and responsibility. Techniques such as document review, interviews, and questionnaires were used for diagnosis and improvement, demonstrating that its enhancement positively impacts institutional performance and risk prevention. The research validates a replicable model to optimize this environment in similar entities and emphasizes the importance of closing the gap between work practice and training. It concludes that a robust Control Environment is key to effective and transparent public business management.