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Through this documentary research, a reflection is also made on Prior Control and Financial Accounting and how both can promote transparency and therefore, the disclosure through the Financial Statements, of the real economic and financial situation of public companies. When the Prior Control controls the quality of the information to be recorded, this promotes that the accounting records of public companies, and therefore, their financial statements, are transparent. Likewise, Prior Control promotes that the administrators of public companies can evaluate their risks, to avoid or minimize them and thereby preserve assets.
