Control interno a los procesos operativos y su incidencia en los objetivos y metas de la empresa Colineal durante los periodos 2017 - 2018.

Abstract

Internal control is currently an essential tool for the operation of an entity and that allows mitigating risks and a better organization in order to achieve the desired results. In recent years, globalization, technological and economic changes have caused an evolution in both large, small and medium-sized companies, transforming them into organizations that create and transmit information. Control today is a fundamental part for organizations as mentioned by Vega, Gilverto (2010) "Since September 1992, internal control has been a worldwide phenomenon and its acceptance has been growing in all sectors related to business." It is important to emphasize that internal control is a set of operational processes that allow safeguarding the resources that the company has, minimizing losses or detecting shortcomings and weaknesses in the activities carried out; its main purpose being to assist in the fulfillment of the objectives proposed by senior management, achieving effectiveness in operations. The importance of internal control is vital for the proper functioning of the organization's operations as well as to achieve the effectiveness of its operational processes and increase organizational productivity, which is why in recent decades this management system has been considered the The main thing to implement and consider in organizations regardless of their size, their activity, whether they are production or services, the form of legal or natural constitution, as well as the importance it maintains in the market, since all these need to regulate the balance between efficiency and business effectiveness to control the effectiveness of administrative functions that allow the company to develop, achieve progressive growth while improving profitability.