The development of this investigation is performed under the context of the National Control Act , as amended in Peru , which establishes the rules governing the scope , organization, powers and functioning of the National System for the purpose of implementing a control different areas within the existing economic sectors in the country This research study aims to propose the Internal Control System within the company Carubi Shoes SAC to improve profitability . An internal control system provides greater control and security to the optimal use of resources of the company and thereby seeks greater efficiency and effectiveness in the various operations carried out . If an organization does not take a medium size adequate Internal Control System , this immediately suffer negative consequences that this absence occurs. The reasons are not carried out in many organizations can be many ; incl...