I have already reiterated in my other entries that the internal control is as a kind of an administrative and accounting action indispensable to direct the entities towards a process that allows to guarantee the effectiveness, efficiency, economy in all the operations of the organization.
In addition, internal control also serves to promote since it facilitates the correct execution of the functions and activities, that is why the management of current assets must be incorporated in this type of accounting surveillance actions in order to be able to recognize its real value for the disposition and making of business decisions.
Bank reconciliations are subject to control and correct management to optimize effectiveness and efficiency in the commitments and goals set by the entity, facilitating the management of current assets, i.e., petty cash records, as well as the presentation of the financial statements required by the entity at the end of the accounting period.
From this point of view, to execute internal control practices, in order to be able to provide the possibility of adequately building the methodological structure that will facilitate the investigation, diagnosis and determination of the phenomena that cause the problems presented in the companies.
In the same way, the theoretical referent contributed in the expansion of knowledge alternatives about the subject treated, making it easier to elaborate useful instruments in the collection of data by the primary sources.