IMPORTANCE OF INTERNAL CONTROL AND ITS EVALUATION AS A TOOL FOR THE PREVENTION AND DETECTION OF BUSINESS RISKS: A LITERATURE REVIEW
DOI:
https://doi.org/10.63026/acertte.v4i5.185Keywords:
Communication. Internal control. Resources. Risk management. Strategy.Abstract
This study analyzed the importance of internal control and its evaluation as a tool to prevent and detect business risks in organizations through a literature review. The methodology consisted of systematically searching relevant bibliographic sources in digital portals and search engines, analyzing information, and synthesizing the findings. It was found that internal control strengthens administrative systems, streamlines processes, and contributes to accountability. Common challenges in organizations for its implementation were identified, such as the lack of a clear strategy for risk management, shortage of personnel and resources, and poor communication between departments. In addition, the importance of appropriate conditions for work and the alignment of internal control with the organization's objectives are highlighted.
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