Lack of knowledge and little initiative in relation to the measures imposed through internal controls on current assets. Likewise, the lack of a study or culture of internal auditing would be a determining factor in the exposed problems.
In this idea, it is estimated that causal elements caused by the lack of auditing, diminished effectiveness in the operationalization of accounts, little evaluation of financial records, scarce compliance with conventional accounting duties and standards, would be unfavorable indicators for the accounting exercised by the companies.
By virtue of the aforementioned aspects, if such situation persists, it would bring as a consequence: potential risks for the disposal of economic resources or current assets required in the commercial investment of such company.
In addition to this, there would be a negative event due to non-compliance with the economic objectives set by the management of the warehouse or commercial entity, no disposition of the current cash flow, the accounting closings of the day would not show in the daily books the source documents that validate the financial statements at the time of the cash count.
Consequently, the entities would not have guarantees of an accounting management that would allow the assurance of the current assets, affecting their availability, timeliness of evaluation, follow-up, reliability and records, without detecting errors or deviations in the management of finances due to the lack of internal control means, respectively.
Transformational leadership and contextual performance
are the main factors that most influence organizational culture.
