Abstract

SARMIENTO-SUCUNUTA, Yessenia Fernanda; PINDA-GUANOLEMA, Bayron Ramiro  and  ROMERO-FERNANDEZ, Ariel José. Internal control as a tool for the growth of microenterprises. Noesis [online]. 2025, vol.7, n.esp1, pp.1404-1419.  Epub Nov 30, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i1.499.

Internal control is essential, as it provides crucial information, streamlines operations within the regulatory framework, and facilitates the achievement of established objectives. This research aims to determine the importance of internal control as a strategic tool for the growth of microenterprises. Using a documentary analysis methodology, the most significant literature on the subject was selected and synthesized. The results show that microenterprises lack adequate internal control systems, which translates into inefficient management due to the lack of clear procedures and policies. It is concluded that the implementation of a comprehensive model such as COSO 2013 is essential. This framework offers a fundamental tool for identifying risks, optimizing resources, strengthening competitiveness, and improving profitability.

Keywords : Internal control; microenterprises; COSO model; business management; sustainable growth; risk management..

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