Currently, every organization has found itself in the urgent need to carry out a good management of its accounting system, which allows it to apply techniques and methods that contribute to a systematic registration of each of its operations, requiring a well-designed information system and that it can offer control, compatibility, flexibility and efficient management of its internal controls..

Likewise, it could be said that the accounting management of any organization can be constituted as a valuable guide, where each of the procedures of the different activities carried out in the company is established systematically and sequentially, in order to find the best way to execute a task that allows the company to standardize work methods, manpower, resources and be more efficient.

Taking into account that the management of accounting represents the process that should stipulate the rules and guidelines to be followed for the correct obtaining and recording of accounting information. Depending on the management of the accounting of any company, there is the use of information systems that have taken on a remarkable significance in them.

That is why the systems are very useful and today they are also a necessity, when it comes to managing that large amount of information as well as the implementation of different controls that allow staff to be kept informed of the various activities that must be done, as well as the changes that are established in the performance of the tasks, in addition to being able to serve as an instrument in the performance of the personnel that are part of the departments.

We can say then as a criterion that internal control is the basis on which the reliability of the operations and policies established by the organization rests, in turn also the degree of strength of internal control may determine whether there is reasonable assurance that the operations that are reflected in the financial statements are reliable.

To conclude we say that the main objective is to constantly control all its areas, and with it to be included and maintained in the competitive market of which it is part, in this sense it must be assumed that business success or failure depends largely on effective control in its processes or activities.

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