Analysis of internal control practices of MiPymes construction companies from Hidalgo 2018
Abstract
The research work maintains the purpose of knowing the degree to which certain organizational characteristics condition the adoption of internal control practices proposed by the Committee of Sponsoring Organizations of the Treadway Commission, the International Auditing Standards and in compliance with the guidelines set by the Law. Federal for the Prevention and Identification of Operations with Resources of Illicit Origin; For this purpose, 5 MSMEs from the construction sector are analyzed, located in the municipalities belonging to the Tula-Atitalaquia industrial corridor, registered in the list of suppliers of the Government of the State of Hidalgo, 2018. The descriptive results show that the accounting results, seniority in the position of the person in charge and seniority of the company in the line of business are characteristics where there is greater compliance with regulations.
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References
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