From the point of view of Latin American researchers, some studies have suggested that accounting methods for internal control allow the development of practices such as accounting classification, transaction analysis, capitalization in the cost of long-lived current assets.
In addition to amortization, use of accruals, deferrals, among others, based on the above, current assets represent among some tangible elements cash and cash equivalents.
Including also trade accounts receivable, inventories, prepaid and others, therefore, it is essential to implement internal control measures to safeguard its equity integrity.
However, some inquiries, consultations, made informally in entities specifically in warehouses dedicated to the trade of groceries, non-perishable products, among others.
It could be evidenced a management of the accounting process lacking of strategic plans that allow activating internal control measures in order to verify, protect and guarantee the effectiveness and economic efficiency in all the operations of the organization concerning the current assets.