Internal control has become more relevant in recent years in the process of transformation and growth of companies, because it becomes as a mechanism that allows the management of a company to measure and verify the efficiency of its management in terms of achievement of the objectives set by any administration, in addition it serves to apply methodological guide for the achievement of the same objectives. So this scientific article shows the most relevant concepts of internal control and its role in the process of change and establishment of good corporate governance, in addition to being used as a tool of undeniable value to combat fraud and thereby effectively defend the interests of shareholders and other interest groups into a company.