Impact of internal controls on financial reporting in the EU
City of Estelle, during 2019
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The purpose of this research is to determine the impact of internal controls on the financial information of the MiPyme Lácteos Loza in the city of Estelí, during the year 2019, which began with the analysis of the different difficulties presented by the entity in relation to internal control and financial information. In the course of the investigation it was determined that the company Lácteos Loza does not have internal control systems currently do not elaborate financial statements such as Balance Sheet and Income Statements that serve to record assets, obligations, income, expenses, si...
The purpose of this research is to determine the impact of internal controls on the financial information of the MiPyme Lácteos Loza in the city of Estelí, during the year 2019, which began with the analysis of the different difficulties presented by the entity in relation to internal control and financial information. In the course of the investigation it was determined that the company Lácteos Loza does not have internal control systems currently do not elaborate financial statements such as Balance Sheet and Income Statements that serve to record assets, obligations, income, expenses, since the records are made informally. This weakness in the company prevents the determination of real profits with financial information that would contribute to good decision making.
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