Evolution Of The Internal Control System

Evolution of the Internal Control System

It is very important to know yourself, know what are the skills that can be highlighted and in the same way it is necessary to understand that certain qualities that affect and can cause the failure in the activities that are carried out, that is a primary characteristicof the human being not being perfect, but with the ability to improve and develop better, the same goes for the different existing entities in our current society. Essentially the control is perceived as a method that allows us to quantify the progress or setbacks carried out by the personnel of an entity regarding the objectives that were set at the beginning of the period of a company. However, it is necessary to ask, how this definition has been reached and specifically how this concept has been transformed by adapting to the needs of those who used it over time.

In itself the control was not born as a unique and independent system, in reality, “it is thought that the origin of the control…, arises with the double game” (Webquery, SF, first paragraph) that is to say that, if you want to talk about control Before it should be known that many years ago, in primitive times, the human being sought ways to know what he possessed, so that he used a math primitive that was changing as the ages passed, in which civilizations such as the Egyptian, Phenicia , Syria among others, modernized the different concepts that were molding to a new science, accounting, thus time passed until in 1494, the Franciscan Luca Pacioli, published his book in which the double game was the central axis of accounting And therefore of the control, despite the control did not have an entirely differentiated body of the double item, but, for that moment of history, man because of a high increase in the production of goods began to worry about P or the development of a procedure that would allow you They had to be subject to norms that did not give way to the appearance of errors or frauds, in this way the control systems would occur that would prove to be the response to significant socio-economic growth.

As society advanced, the control evolved, substantially to a tool that tried to reduce the eventual possibility that a mistake causes great losses, that is to say that this system became a method that provided security to its users, so its useAnd development were practically vital for the processes of an entity, (Webquery, SF), it was also the main point of analysis for the shareholders of the time. After the 1980s, the world was changing once again, now the different entities had to take into account the technological advances, the globalization of the markets and of course the different regulations to which they had to adhere in order to guarantee their success, for theYear 1992, in the COSO Report it was expressed that control could be defined as the process that is executed to evaluate the specific operations carried out by the hand of professional effectiveness and efficiency, reliability of the information presented and compliance with policies, laws and norms and standards. Currently this concept is the most successful regarding what control refers, since it has become one of the most important pillars in business -looking organizations, since this allows us to clearly know what efficiency and effectivecarried out their processes and in the same way to know the reliability of the records and compliance with the different norms that have to do with production processes.  

Conclusions

Throughout the history of human society, the resolution can be found that control has been an important concern for the different entities that have existed as the human being has been advancing to current times, obviously modifying, taking different approaches thatThey have adapted to the needs of man, modernization and globalization of the economy have caused competition in the world to become more dynamic, so in the end the only way to move forward and continue growing is and will always be self-evaluating toCreate better opportunities that allow in the future the next generations do not run into a bleak panorama.

Bibliography

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