In any business entity, the coordination element is not put into action so that the accounting procedures governing internal control are put into practice in order to establish a set of measurements and verifications of the management of the financial statements during the accounting cycle.
On the other hand, the entity through the administrative accounting management does not promote the evaluation of the performance of the employees that work in the same, that the economy of operations lacks an evaluation in order to verify the correct handling of the accounting procedure by the employees.
In addition, the accounting records do not have a relevant evaluation to reveal their reliability. Therefore, the applicability of internal control is suggested.
It is pertinent to indicate that the presented work gathers theoretical arguments related to internal control as a mechanism that allows entities to give veracity to financial and accounting operations.
That is why its contribution is linked to the study developed and therefore, it is considered by the researcher as a background for such effects of the process under study.
Transformational leadership and contextual performance
are the main factors that most influence organizational culture.
