The purchasing process and the sales process in organizations is the backbone of any business process. It must ensure that the information captured is complete, is legitimate to ensure that it is valid, that the data is captured correctly to ensure accuracy, that Actually represent and support the operations of the organization to be effective, resources are properly protected and that the resources of the organization are used to a minimum, giving shape to efficiency. Controls in an organization help to prevent, detect or correct issues of data quality, so that the organization is aware of the plagiarism that occurs throughout the world. The Matrix of Control in the Sales Process, is a tool designed to assist the user of the sales system in the evaluation of the effectiveness of the potential controls in a business process to machear the goals with the relevant controls planned. It is a tool designed to assist the user of the purchasing system in evaluating the effectiveness of potential controls in a business process to machear the purchasing goals with the relevant controls planned. Where The purchasing process involves input processes that must have greater controls, since they depend on the production or manufacturing in the companies and the payments that this will make to the suppliers for the inventories received. The production of the companies will depend largely on the quality of the inventories received. The planning in these processes is the necessary instrument to consider in the information systems in order that they generate the necessary tools for effective decision making. Practically It is a tool designed for decision making in a company based on the principle of marketing and delivery processes that justify a distribution process, designing logistic processes that allow the user to evaluate the effectiveness of potential controls in a process of business to machear the goals with the relevant controls planned in the area of marketing and sales
