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The internal control, is an administrative requirement for businesses with different turns, starting with the human factor, which plans, elaborates, supervises and at some point problems are found to be solved as part of its administrative management. It is well known that the context in which organizations develop is defined as a process through which the management style with which they should be administered is established, allowing the detection of possible problems within the organizational processes, becoming an aid in decision making, thus ensuring proper compliance with the objectives initially established.