Audit teams responsible for internal control testing include university students.

The incorporation of students of Accounting and Finance, as well as the short cycle in Auditing, is not a novelty of the 15th National Verification of Internal Control in Las Tunas.

The students are part of the teams that supervise the aspects to be evaluated, and the knowledge acquired in the classroom contributes a certain degree of responsibility to this task.

Zenia Laura Romero Estrada, a third-year student of Accounting and Finance at the University of Las Tunas, says that this is an opportunity to put into practice all the theories they receive in the classroom.

"The internships are what bring us down to earth with reality; in addition, having this opportunity for auditing allows us to choose what functions we can perform in the future when we graduate, that is, if we want to be auditors or stay in the economic part of an entity."

In this audit of the Socialist State Enterprise, students of the short-cycle degree in Auditing are participating for the second time, who also watch over the efficient use of resources, and use this space to carry out the exercise for the culmination of their studies.

Such is the case of Odairy Suárez Cruz, a second-year student of this specialty at Las Tunas House of Higher Education. "Being here for the second time, accompanied by my two tutors, is a privilege. I already feel familiar with the work being done, with some of the people on the team because they are also professors on the course, which makes me feel more comfortable."

The link between the University and the organizations is one of the achievements of the educational system in the country; participating in exercises like this allows university students to leave the classroom as professionals who are better prepared and capable of facing working life.