Effective Corporate Governance
The Internal Control System as a Fundamental Tool
The title of this book Effective Corporate Governance: The internal control system as a fundamental tool rather than the enunciation of a work, is the current paradigm on which develops development and even the survival of public and private organizations.
In recent years, the concept of internal control has been a cornerstone in the development of methodologies for the control and control of the flow of resources within organizations; However, circumscribing these efforts to the mere exercise of clear accountability leaves the true essence of internal control unfinished, since per se, this activity does not guarantee the efficiency of business since it does not actively involve corporate infrastructures within it. who govern the organizations.