Evaluation of the components of the internal control system in the management of activities in the purchasing and sales área. A case study of a comercial Company

Abstract

In the need to avoid operational problems in companies, arises How the evaluation of the components of internal control improves the management of activities? The objective is to evaluate the components of internal control in the management of activities within an organization. Methodologically, a case study is used applying a questionnaire composed of 17 items divided into 5 components, validated by J. A. Nieto, and the risk assessment matrix. The findings are defined as weak internal control, poor operations management due to inadequacies in some components, gaining discrepancies with other studies when comparing them, which remains a precedent for conducting research based on the weaknesses found.