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Internal control is a set of standards and rules implemented by the business administration, with the aim of establishing controls in the accounting processes, which allows preventing risks due to loss, deception or theft. Internal control is to ensure the integrity and reliability of a company's accounting records. This involves establishing policies and procedures that ensure the correct capture, processing and presentation of financial information, manually or digitally. In addition, internal control comprises the organizational plan and all methods and procedures aimed at saveguarding assets and reliability of the financial records and must be designed in such a way as to provide reasonable security to companies.
