Control Interno, su vínculo con la Eficiencia Operativa y la Rentabilidad

Authors

  • Juan Lorenzo Barrera-Guerra Jr Autonomous University of Nuevo León image/svg+xml

DOI:

https://doi.org/10.29105/vtga6.1-626

Keywords:

control interno, rentabilidad

Abstract

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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References

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Published

2020-07-01

How to Cite

Barrera-Guerra Jr, J. L. (2020). Control Interno, su vínculo con la Eficiencia Operativa y la Rentabilidad. Vinculategica Efan, 6(1), 734–741. https://doi.org/10.29105/vtga6.1-626

Issue

Vol. 6 No. 1 (2020): VinculaTégica EFAN 6(2) Enero - Junio 2020

Section

Papers

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