In line with the posts developed above, if the problem of lack of internal controls continues, an unreliable accounting management would be developing, since it lacks information that guarantees the measurement, valuation and control of the economic resources associated with liabilities, capital and equity, among others.
For the reasons expressed above, it is considered convenient that there is an analysis of the internal control of the accounting management and its incidence in the optimization of the economic stability; through the formulation of the following questions with the purpose of developing a research that is adequately oriented for the achievement of its main purpose.
Let us remember that the internal control of the accounting management is focused on taking advantage of the opportunities and mitigating or compensating the threats that affect the use of the various elements associated with the economic process of the entity.
In this sense, the entity, knowing the risks to which it is exposed, can devise certain strategies for the prevention of weaknesses in the management of a certain area and even in those that are not directly related to the productive apparatus of the organization.
Therefore, internal control acts on the financial aspects, since it protects the company's assets through its inspection actions. It also ensures that transactions are correct and truthful, thus reducing errors and fraud within the organization.
Transformational leadership and contextual performance
are the main factors that most influence organizational culture.
