Successful organizations today compete to obtain resources, customers, people, image and prestige, while acting as active agents within the dynamic and uncertain context generated by the rapid changes in society, markets, technologies and the business world.
All of the above implies being able to capture, record, compare, modify, communicate and interpret the financial and economic data originated by the operations carried out, in order to provide managers, through accounting processes, with relevant and timely financial information that will serve as a basis for planning and controlling the course of the company.
Therefore, it is necessary for organizations to establish efficient internal control processes for the accounting management of all transactions that guarantee the safeguarding of assets, the optimization of resources, as well as the verification of operations with the main purpose of complying with the formal duties established by the Law, with transparency and punctuality, avoiding possible sanctions that may affect the continuity of the company.
Based on these points, it is necessary to adhere to certain policies and procedures to ensure, on the one hand, that the resources and assets are being used correctly, and on the other hand, to prevent mismanagement that could cause damage to the company's assets.
Undoubtedly, risk and uncertainty are some of the characteristics that frame today's organizations, and have become one of the elements of analysis of vital importance for the Company of the elements of analysis of vital importance that must be considered when making decisions.