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This study analyzes the relationship between internal control and operational efficiency in an accounting firm located in Escuinapa, Sinaloa, with the aim of designing strategies that strengthen internal organization and optimize service delivery. The research was conducted under a qualitative and descriptive approach, using semi-structured interviews, non-participant observation, and documentary review as the main data collection techniques. The findings show that the absence of standardized control mechanisms, information dispersion, and the lack of digital centralization generate delays in accounting management and difficulties in clients’ tax compliance. Likewise, it was identified that 35% of taxpayers present late payments, which increases the operational workload without additional economic benefit for the firm. The proposal suggests implementing control strategies based on process standardization, automated alerts, and digital centralization of records. These actions will reduce task duplication, improve internal communication, increase efficiency in customer service, and ensure medium-term sustainability of the service. It is concluded that strengthening internal control is a key factor to achieve higher levels of operational efficiency in small-scale accounting firms, contributing to regulatory compliance, improved service quality, and regional competitiveness.
