This article offers a clear interpretation of the relevance of internal control in the processes where petty cash is examined at the end of the accounting period, therefore, its theoretical basis is taken as a source to expand the search and interpretation of the phenomenon investigated.
In that order of ideas, the internal control as a mechanism to optimize the accounting procedures in manufacturing companies, allows to describe the influence of the internal control as a mechanism to optimize the accounting procedures in the companies.
Likewise, the information was collected and validated through the process of revision of accounting material; it is worth mentioning that the data were organized and represented in a systematic order.
A high percentage of the companies in their first steps do not have accounting policies that allow them within their organizational plans the applicability of the process to establish internal control.
Mainly apply internal control as a mechanism to ensure efficiency in the accounting procedure that executes, is not assumed responsibility in terms of prioritizing internal control in that entity.