Management of internal control to reduce the risk of bankruptcy in the company Capasepri.

Abstract

The internal control is important in the functioning of the companies, not to apply it causes failure in the organization, delay in the operations, breach of objectives, uncertain financial results and possible frauds. Private entities lack guidelines that allow them to reduce the level of risk existing in the administrative, operational and financial areas, are exposed to highly potential risks that can cause imminent bankruptcy. The internal control management applied in Capasepri, allowed ensuring compliance with external and internal policies, promoted the efficiency and effectiveness of its resources, ensured the reliability of financial information, protected the integrity of its assets, and provided reasonable security of its results.