Análisis de la importancia de implementar auditoría de control interno en las MiPymes en Colombia.

Abstract

Currently in Colombia it can be look that the application of internal control Audit is not very common practice in MSMESs, companies micro, small and medium, due to the absence of formality and interest from employers to consolidate an internal control model; which causes many companies bankrupt, have legal problems y of fraud, as well as a remarkable decrease of it´s economic resources; one of the main cuases is the lack and destination of resources, because the companies have to put aside the importance of applying Audit practices adapted to their needs.

In this article we´ll see, what is the importance of the implementation of internal control Audit in the MSMESs in Colombia?, this approach arises from that has been noticed that many companies in it´s great majority micro and small do not have a rigid control system that help them to mitigate all their risks, this is because many of these organizations don´t have the knowledge and neither they are interested to implant an internal control model that offer them solutions and help to control all areas of the organization; in this investigation it wiil be revealed the importance of implementing and implanting a internal control Audit in the organizations, with the purpose of that many businessmen achieves include in their organizations an internal control model. As part of the methodology to used electronic media, it is qualitative because the information obtained to result of bibliographical sources, result of the choice of text that supported the article and gave it validity.