The development of mining in the country is a risky activity since it involves large investments in terms of exploration, with uncertain results, although over time these companies continue to improve mechanisms to reduce such uncertainty. In any case, the investment is necessary to develop the sector depending on some key variables, such as mining potential and policy factors. The economic growth of companies requires management to implement internal control procedures, which ensure an orderly and efficient management of the business, as well as detecting and / or preventing fraud and error that affect business results through the implementation of policies, processes and procedures (controls) adopted to safeguard business assets, as well as the timely preparation of reliable financial information. The present job of professional proficiency was developed in the treasury area of the com...