Abstract

TRAVEZ-CARPIO, Ginger Jazmín; PINDA-GUANOLEMA, Bayron Ramiro  and  ROMERO-FERNANDEZ, Ariel José. Internal control system in the accounting and tax process at Grupo Bananero H&G. Noesis [online]. 2025, vol.7, n.esp1, pp.771-790.  Epub Nov 30, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i1.445.

Internal control is a system designed to ensure compliance with organizational objectives, preventing errors, fraud, or irregularities in processes. Its correct implementation ensures effective, efficient, and productive procedures that contribute to the achievement of institutional goals. The objective of this study is to identify deficiencies in the accounting and tax processes of the H&G Banana Group. To this end, a qualitative methodology was used to collect information through document review and interviews. The results showed that the information control system is insufficient and lacks effective strategic planning. Given this situation, there is a clear need to strengthen internal control in order to ensure decisions based on reliable and timely accounting and tax information, ensure compliance with current regulations, and optimize the overall performance of the organization.

Keywords : Internal control; accounting processes; tax processes; internal control system..

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