This research focuses on the design of an internal control system in the accounting area construction companies in the city of Trujillo and how influence is in the administrative and operational management, therefore the company was chosen as sample Constructora e Inversiones Soto SAC. To carry out this research, we proceeded to use various tools such as surveys, interviews to analyze, evaluate and get a diagnosis of the situation of internal controls in the accounting area Constructora e Inversiones Soto SAC thus many shortcomings in the organization and implementation of activities of the accounting area, therefore made it very difficult presenting the information in a timely manner, accurate and reliable to management for decision making was found. Given the situation described above, it is proposed to design an internal control system in the area of accounting, which will be based on...