Efficient accounting control makes organizations successful.

Companies currently perform their activity in turbulent contexts, in that sense; to become dynamic systems, in continuous learning processes must adapt their objectives towards success factors through the efficiency and effectiveness with which their operations are carried out.

Therefore, all this is based on controls that allow it to make effective use of its own or allocated resources to ensure the highest profitability with the lowest possible cost, which translates into a company that optimizes all its resources.

Therefore, all this is based on controls that allow it to make effective use of its own or allocated resources to ensure the highest profitability at the lowest possible cost, which translates into a company that optimizes all its resources.

This task requires balancing the degrees of delegation of authority and responsibility, as well as making use of the multiple factors involved in business operations to implement timely, reliable and simple procedures to ensure the achievement of objectives.

From this perspective, control is a process that involves a monitoring activity of operations and their adherence to both regulations and planning, therefore, it is necessary in all areas of human activity, within a social organization and towards society in general; its concepts, principles, processes and techniques are applied in both directions.

Consequently, such controls allow the entity to perform procedures and records concerning the custody of assets and the verification of the accuracy and reliability of financial records and reports.