Resumen

ARROYO-ROSALES, Edwin Alberto; PALACIOS-GOMEZ, Luis Enrique Alva  y  GASTANADUI-IBANEZ, Lyli Ana. Impact of the internal control system on the financial performance of industrial companies. Gestio et Productio [online]. 2025, vol.7, suppl.1, pp.134-146.  Epub 01-Mayo-2025. ISSN 2739-0039.  https://doi.org/10.35381/gep.v7i1.258.

The general objective of the research was to analyze the impact of the internal control system on the financial performance of industrial companies. The research method was based on the qualitative approach, using the collection and analysis of a documentary-bibliographic typology. The applied research technique was the interview; the tool or instrument was the interview guide, which was applied to several experts. Feedback is interacted and applied to answers received from professionals specialized in Internal Control, Financial Auditing, Corporate Finance and Taxation. In conclusion, the impact on the establishment of adequate policies in organizations is significant, because it reduces operating costs, improves performance and increases funds. Having defined procedures enhances productivity and protects against losses.

Palabras clave : Management control; socio-economic indicators; profitability. (UNESCO Thesaurus)..

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