|Summary:||The present research aims to demonstrate the importance of the internal control system, mainly based on the COSO 2013 model and its influence on the achievement of greater professionalism and formalization of the panoramic bus companies of Metropolitan Lima. For the development of this work, we have done a qualitative research. For this purpose, we made interviews with the main companies competing in the sector in order to determine the knowledge or application that they have of the control systems based on the COSO 2013 model and their business´s professionalization. Likewise, we developed a case study that evaluated the current situation regarding the use of the internal control system based on the COSO 2013 model and its influence on the professionalization of the first company to provide the panoramic bus service in Peru. The results of the research show that the panoramic buses companies do not have knowledge of the importance of internal control based on the COSO 2013 model, since they only relate it to the efficient management of the enterprises expenses. Also management argue that the only one responsible of the control intern is the accountant. In the case of the professionalization, the companies of the panoramic buses had greater knowledge. However they didn´t have a strategic plan, they stated that the information about plans and company objectives was provided orally. Given this, we can conclude that COSO 2013 has a very important influence in the process of professionalization of a company, due to the fact that it requires implementing standards and procedures of management and corporate governance suggested on the manual of application of the model COSO 2013. Also, a correct implementation of COSO 2013 allows the organization to have reasonable security, clearer objectives and a greater emphasis on business risk assessments.|
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