Internal Control in Capitalist Enterprises. A Look from the Perspective of Political Economy

Abstract

All work directly social or collective on a large scale, requires to a greater or lesser extent a direction that establishes a harmonic link between the various individual activities and perform general functions born of the total productive organism. Thus the tasks of management, supervision and control appear as a requirement of the production process organized on the basis of the social division of labor and purely technical activities. Since then control has become a benchmark for various sciences, and internal control in the tool that aims at the effectiveness of business management by transparent operations and make records reliable, being indispensable for all types of business, including The big multinationals. Evaluating the fulfillment of internal control in large capitalist enterprises, approaching it from the perspective of Political Economy, is the objective of this article.