Control en la administración para una información financiera confiable

• Autores: Martín Granados, Victoria María Antonieta, Mancilla Rendón, María Enriqueta
• Formato: artículo
• Fecha de Publicación: 2010
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: PUCP-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.pucp.edu.pe:20.500.14657/180439
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/208/202; https://doi.org/10.18800/contabilidad.201001.003
• Nivel de acceso: acceso abierto
• Materia: Control interno; Información financiera contable; https://purl.org/pe-repo/ocde/ford#5.02.04

The financial information is the document that the administration of a juridical entity issues to know his financial situation. The financial information is useful and confiable for the users of the financial information when this has been prepared under conditions of certainty. This certainty is provided by the administration when it establishes political and procedures of internal control, as well as the surveillance in the accomplishment of the internal control. This control incides in the financial information since it is inherent to the operative flow and extends itself in relevant information, veracious and comparable. This is important for users of the financial information, due to the fact that they take timely and objective decisions.