Resumen

ROJAS JUAREZ, Héctor Willmer et al. The influence of internal control on company profitability: A systematic review. Revista InveCom [online]. 2026, vol.6, n.1, e601056.  Epub 15-Jul-2025. ISSN 2739-0063.  https://doi.org/10.5281/zenodo.15400470.

The objective of this research was to analyze scientific studies related to the influence of internal control on corporate profitability. To this end, a qualitative methodology with a descriptive design was used, which included exploratory and descriptive activities, as well as the analysis of theoretical perspectives. The sample consisted of a total of 19 original, authentic research articles published between 2017 and 2024. The information obtained from these articles was collected and analyzed using documentary analysis as a technique, using a bibliographic analysis matrix as an instrument. The results reveal that most studies focus on the effective management of internal control and its impact on corporate profitability. Furthermore, proposals for innovative models and key conclusions were identified, highlighting diagnoses such as the low level of knowledge about internal control, deficiencies in its application, low levels of profitability, the correlation between internal control and profitability, as well as creative proposals for strengthening control systems. In addition, both theoretical and practical aspects are highlighted that could improve internal control systems, generating a positive impact on corporate profitability. This, in turn, would contribute to the economic and social well-being of all stakeholders and ensure the long-term sustainability of organizations.

Palabras clave : internal control; companies; profitability.

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