The social perception of internal auditing: a critical analysis from the Cuban socioeconomic context

Abstract

Internal auditing in Cuba, as a mechanism for controlling and ensuring institutional management, has evolved in parallel with the country's economic and political transformations. However, its social perception is influenced by historical, cultural, and structural factors that merit in-depth analysis. This article examines the public image of internal auditing in Cuba, identifying challenges and opportunities for its strengthening. A qualitative methodology based on documentary review and public policy analysis is used. The results reveal an ambivalent perception, marked by distrust of control systems in state sectors and a lack of public awareness of its strategic role. The article concludes with recommendations for improving its visibility and social legitimacy.

Keywords:

Internal auditing, Social perception, Institutional control, Public management.