Internal control systems are within the company a monitoring and control of the activities carried out within it. They correct errors and ensure that objectives are met. Each functional area of ​​the company will present internal control of its activities. These control systems seek to ensure that the company has better efficiency.

We can affirm that internal control is related to any act of power aimed at maintaining an action subject to certain patterns, in such a way that the desired result is achieved. Therefore we can define it as a set of rules, procedures, principles, plans, and verification mechanisms adopted by an entity in order to ensure that all its activities are carried out correctly.

All companies must control that the objectives and goals that the company decides to follow are met inside and outside of it. These systems are responsible for the application and control of the activities carried out, and for always seeking to improve processes and ensuring that adequate self-control is developed.

It is common for public administrations to also carry out these control and administration activities.

Control is carried out by monitoring a set of indicators.

Indicators are the patterns used by companies to measure and control productive areas; They are obtained through the relationship between variables that will allow us to have a general view of the situation. Some indicators may be: