Claudia Milena Novo Betancourt

Internal control procedure for accounting subsystems Claudia Milena Novo Betancourt

The importance of having a good internal control system in recent years has increased because it is a fundamental tool to obtain a reasonable security regarding the effectiveness and efficiency of operations in companies. Therefore, the objective of this work is to implement an internal control procedure for the analysis of the risks that affect the subsystem of tangible fixed assets. The proposed procedure is governed by the requirements included in the framework of that resolution, constituting a useful guide or tool of great relevance for decision making, which allowed a well-organized and efficient risk management, in addition to contributing to the fulfillment of the objectives and goals of the organization and the expectations that demand internal control systems.