Abstract

PEREZ-MUNOZ, Grace Azucena; PINDA-GUANOLEMA, Bayron Ramiro  and  FERNANDEZ, Ariel José Romero-. Due diligence assessment tool and internal control system for subcontractors. Noesis [online]. 2025, vol.7, n.esp1, pp.575-589.  Epub Nov 30, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i1.416.

The due diligence assessment tool enabled a clear and relevant approach to administrative, financial, and legal aspects. It provided an overview of the company's current situation, identifying strengths, opportunities, and risks for the proper management of funds and decision-making. This was achieved by verifying the internal control of its policies and manual procedures, which are fundamental for the proper management of resources. The objective was to evaluate the procedures of the due diligence tool and the internal control system in sub-recipient companies. The method used was documentary analysis, through a bibliographic review of indexed articles, books, theses, and presentations at international scientific conferences, which allowed for the collection and selection of relevant information. The main result was to obtain expanded and relevant information on the most important aspects of the evaluation tool, enriching and strengthening institutional capacities, as well as mitigating possible risks.

Keywords : Due diligence; due diligence assessment tool; internal control system..

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