Mission:

• The Directorate of Supervision and Auditing has the essential mission of implementing the guidelines and policies of the State and the Government, in the areas of auditing, internal control, crime prevention, indiscipline and illegalities, and ensuring compliance within the Ministry system.

Vision:

• To form a culture of administrative probity and control in the efficient use of State resources and in the prevention and confrontation of indiscipline, illegalities and administrative corruption.

Common function:

• To arrange for audits, verifications and supervisory visits in the area of its competence; and to deliver, according to the established procedure, statistical, accounting, financial and other information required by the competent agencies.

Responsibility of the Central Internal Audit Units:

• To attend methodologically, establish and guide the policies, strategies and working procedures for its entire audit system, as well as organize the control of its operation and exercise supervision.
• To develop the training strategy based on the identification of learning needs and to establish policies regarding the technical and methodological preparation of the system's personnel and to maintain its systematic control.
• Evaluate and respond to non-conformities of the audits carried out by its system, according to the legislation.
• Maintain control and monitoring of alleged criminal acts or administrative corruption detected in audits and other control actions, as well as those carried out by external auditors.
• Provide the group leader with the corresponding Work Order, as well as the Letter of Introduction, in accordance with the Cuban Auditing Standards.
• Informing the Provincial Comptroller's Offices and the special municipality of the Isle of Youth of the start and conclusion of audits and other control actions.
• Demand supervision at all stages of the audit.
• Ensure supervision, at least once every two years, of the work of the audit units and internal auditors of the budgeted units, companies and basic economic organizations. In the case of the above-mentioned internal auditors, those audits whose results show administrative lack of control, alleged criminal acts or administrative corruption must be supervised.
• Investigate, evaluate and propose the measures to be adopted on any situation that prevents, limits or slows down the normal development of the Internal Audit activity and the integrity and independence of criteria of the IA.
• To give an opinion on the appointment, evaluation, disciplinary measures and release of the heads of the IAU and when required from the IA.

Duties of the Heads of Central Audit Units and Internal Auditors:

• To propose that the internal auditor be included in the job descriptions of the entities in its system when required.
• To ensure that the auditors under their charge are not used in functions unrelated to the audit activity.
• Program, organize, direct and control the audits and other control actions of the unit under its charge.
• Prepare and reconcile the Plan taking into account the directives and work objectives issued by the Comptroller General of the Republic, according to the corresponding level.
• In the process of preparing the Plan, a general service agreement is signed when it is necessary to use auditors who are integrated into the audit teams of the CCIAs or IAUs, without affecting the fund of time for the execution of audits required by their entity, to ensure the most rational use and for the benefit of their training, coaching, professional preparation and ethics, which must be signed by both parties.
• Ensure adequate planning and control the use of the auditors' time fund.
• Demand that the auditors perform their work in accordance with the Cuban Auditing Standards.
• Follow up on the complaints made to the competent bodies by the administration when fraud and other non-compliance are detected as a result of audits and other control actions, which may be considered as allegedly criminal acts.
• To ensure that in the minutes, reports and documents of the audits to be classified, the provisions of the legislation in force are applied.
• To participate, or whoever he designates, in the meeting of conclusions of the audits carried out by the IA of the budgeted units, companies and basic economic organizations, in which administrative disorder, presumed criminal acts or administrative corruption are detected; with the objective of providing support and backing.
• Ensure that the records of audits conducted by auditors located in the provinces and administratively subordinated to the ACU or IAU are kept and preserved in the place where the auditor is located; and in case they are requested by these bodies for review, they are subsequently returned to the province.
• To participate as a member of the Prevention and Control Committee.
• Guarantee the participation of the auditors of the National Audit System, when required, in audits or other control actions called or directed by the General Comptroller of the Republic.
• Adopt or request the corresponding disciplinary measures, in accordance with the legislation in force, when it is proven that an auditor has incurred in a lack of disciplinary or ethical character.