Control Interno, su vínculo con la Eficiencia Operativa y la Rentabilidad
DOI:
https://doi.org/10.29105/vtga6.1-626Keywords:
control interno, rentabilidadAbstract
Advantages of Internal Control Systems (ICS) to
accomplish Business Objectives (BO) effectively,
including Operational Efficiency (OE) which is a key
factor to maintain firms value and also keep them alive;
gives relevance to ICS, motivating firms to analyze
business processes focused to get BO and also to define
and implement Policies and Procedures which include
control activities to regulate business operations for
accomplishing BO aligned to Operational Efficiency and
also Profitability; COSO II Internal Control Framework
being issued on 2013 which Securities Exchange
Commission confirmed is the most used by Public
Companies, could be a framework to consider on business
processes.
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