Gestión del presupuesto y pensamiento basado en riesgos en facultades universitarias

In this article, budget management is linked to the application of risk-based thinking, through provisions for the identification, assessment and treatment of risks. The work is adapted to the current development requirements of the country, contained in the Guidelines of the Economic and Social Policy of the Party and the Cuban Revolution. The theoretical conception is based on Resolution 60/2011 of the Comptroller General of the Republic of Cuba and approach of several authors consulted in the literature. A tool that is easy to understand and apply to control the risks related to the management of budget execution is offered as a practical contribution. With its experimental application in a faculty of the University of Holguin, proposals are developed to update the risk inventory of this and its prevention plan in relation to the management of budget execution.