Contaduría Pública · 2024
Análisis de la eficiencia del control interno en las MiPymes: Desafíos y obstáculos
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Resumen
Internal control is crucial for business efficiency, regardless of the company's size. However, MiPymes in Colombia face significant challenges due to a lack of planning, which limits their entry into the international market and jeopardizes their continuity in the national market. The lack of access to credit lines, informality in administrative, financial, and accounting management, and inadequate supervision and follow-up increase the risk of fraud and financial errors. Research reveals that the absence of effective internal control contributes to competitive deterioration and the failure of these companies. Strategies such as employee training, adopting an internal work regulation, accounting advisory, and leveraging government support can improve the implementation and sustainability of internal control in Colombian MiPymes, promoting their stability and growth.