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Vol. 15 No. 1 (2021)
Published 2021-05-18
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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

When the Publicaciones e Investigaciones Journal receives an original study or article from its author(s), whether by email, postal service, or the platforms available for said purpose, know that it may be published in physical or electronic formats in national or international archives, databases, or SIRES. As such, Publications and Research authorizes the reproduction and citation of said material, provided that the description of information is carried out in conformity with bibliographic norms, and mention the corresponding names, authors, article, issue, and pages. Publications and Research, in advance, expresses that the information, concepts, and methods are the responsibility of the author(s). As such, the UNAD does not have any influence whatsoever over that expressed in the manuscript.

Original article

The importance of internal control in the revenue area of a trading company

DOI: https://doi.org/10.22490/25394088.4692
Karen Nayeli Álvarez Magaña Universidad Juárez Autónoma de Tabasco
Germán Martínez Prats Universidad Juárez Autónoma de Tabasco
Aida Dinorah García Álvarez Universidad Juárez Autónoma de Tabasco
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The purpose of this article is to investigate the importance of internal control in a retail business. The study was conducted with the objective of warning of the risk that the company runs to increase losses, through possible leaks. The type of research chosen to develop this work is descriptive research, which according to its characteristics involves observing and describing the behavior of a subject or phenomenon. In this case, the subjects to be observed and described will be the income cycle and the internal control system of the entity, which will allow an analysis (through a questionnaire) of the same elements and in turn will serve as the basis for subsequent comments. and suggestions of both the cycle and its internal control system specifically in the area of ​​income of the company. The results indicate that employees are not aware of the importance of having an internal control system, this causes confusion as to the responsibilities and activities to be carried out. Because of this, the lack of evaluation in said system is also observed, as well as the adjustment that should be made constantly. It is suggested that the company act quickly and manage a strategic plan in accordance with the internal control system and make adjustments to stop the possible leaks that are causing the deficiency of the area.

keywords: income, internal control, fraud, leader, procedures
license

Copyright (c) 2021 Magazine specialized in Engineering

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

When the Publicaciones e Investigaciones Journal receives an original study or article from its author(s), whether by email, postal service, or the platforms available for said purpose, know that it may be published in physical or electronic formats in national or international archives, databases, or SIRES. As such, Publications and Research authorizes the reproduction and citation of said material, provided that the description of information is carried out in conformity with bibliographic norms, and mention the corresponding names, authors, article, issue, and pages. Publications and Research, in advance, expresses that the information, concepts, and methods are the responsibility of the author(s). As such, the UNAD does not have any influence whatsoever over that expressed in the manuscript.

How to Cite
Álvarez Magaña, K. N. ., Martínez Prats, G. ., & García Álvarez , A. D. . (2021). The importance of internal control in the revenue area of a trading company. Publicaciones E Investigación, 15(1). https://doi.org/10.22490/25394088.4692
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