Abstract

VIEJO, Katiuska Ximena Ruiz; PINDA-GUANOLEMA, Bayron Ramiro  and  FERNANDEZ, Ariel José Romero-. Information and communications technologies in internal control. Noesis [online]. 2025, vol.7, n.esp1, pp.606-622.  Epub Nov 30, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i1.418.

Information and Communication Technologies have increased their relevance within organizational Internal Control, responding to the constant structural, systematic, and methodological changes of new business processes. An internal control system fundamentally integrates the accounting and finance area with all departments of the organization. The objective of this research was to evaluate the use of ICTs for the fulfillment of organizational objectives. A mixed methodology was used, with a predominance of the qualitative approach and an explanatory type of research, aimed at understanding the shortcomings and benefits of ICTs in this process. The results concluded that these technologies and their advances directly influence process optimization, ensuring the reliability of financial information to prevent fraud and hacking. Therefore, it is demonstrated that effective control of ICTs is a fundamental pillar for the efficiency, effectiveness, and comprehensive security of processes.

Keywords : Information and communication technologies; internal control; organizational efficiency; financial information security..

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