By virtue of the aspects specified in the previous posts, such situation would result in potential risks for the disposition of economic resources or current assets required in the commercial investment in business entities.
In addition to this, there would be a negative event credited for non-compliance with the economic objectives set, besides the null disposition of the current cash flow, the accounting closings of the day would not show in the daily books the source documents that validate the financial statements at the time of the cash count.
Consequently, the business entities would not have guarantees of an accounting management that would allow the assurance of the current assets, affecting their availability, timeliness of evaluation, follow-up, reliability and records, without detecting errors or deviations in the management of finances due to the lack of internal control means, respectively.
In this context, a problem related to the internal control measures of the current assets is glimpsed, in this sense, it is sought to expand the margin of knowledge about the subject under study, taking into account the need to diagnose the accounting and administrative phenomena involved in this problem.
And in marked in the regulations and duties that governs the accounting for the purposes of internal control management in the corresponding entities of the country. According to what has been described, and in search of providing inputs to improve the effectiveness of accounting in commercial entities.