INTERNAL CONTROL AND ITS IMPACT ON DECISION MAKING FROM THE COMPANY AUDICONTABLES GFC

Abstract

This scientific article focused on evaluating the effectiveness of the internal control of the company AUDICONTABLES GFC and its impact on decision making, in response to the growing concern about the influence of deficient controls on business management. The problem identified is that the lack of a robust internal control system is negatively affecting the quality and accuracy of decisions, putting the stability and growth of the company at risk. The objective of the study was to analyze how current internal control procedures affect decision making and propose improvements that optimize these processes. To achieve this, a mixed methodology was used with a quantitative, qualitative, descriptive, bibliographic and analytical approach, with a combination of methods, such as: deductive, inductive, analytical and synthetic. Data was collected through survey and interview with key personnel. of the company, complemented with a documentary analysis of existing procedures. The study reveals that deficiencies in the integration and formalization of internal controls contribute to delays and errors in decision making, evidencing problems in the communication and supervision of controls. It is concluded that an update and formalization of the internal control system would significantly improve decision making, allowing for more effective strategic management. Likewise, the results of the research will be published and disseminated in a scientific article. with the purpose that the company applies procedures, standards and controls in accounting, productive, administrative and operational processes.

Keywords: Internal audit, organizational efficiency, continuous improvement, accounting procedures, financial risk.