| Sumario: | This article presents a study about the administrative control applied in the Public Administration by the supreme body of control constituted in Cuba. To carry out this study, we used the historical, theoretical, and legislative analysis about the development and evolution of comptrollership using the public audit regarding the inspection function with actions related to the government control and inspection. Since a recognition of the State heritage in the Constitution of the Republic is necessary, we ran an analysis of the development that the legal ordering of public control has had, and about the mechanisms that have been implemented at each stage, directed essentially at the control of the State sector’s heritage. To conclude, we used certain theoretical research methodologies such as the legal-exegetical, the logic-historical, the induction-deduction and the analysis-synthesis analysis.
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