Documentary management and internal control: An indispensable binomial

Abstract

This work allows us to delve into the field of document management associated with internal control, with the aim of exploring the links that exist between both. This analysis has been able to determine that the successful fulfillment of the strategic objectives of an organization, as well as the efficient decision-making, administrative transparency and accountability depend on an effective management of the documentation, by having accurate, reliable, and complete information. In this sense, important concepts such as archival document (that which serves as evidence and evidence), internal control and document management are examined. Following this same direction is emphasized in the internal control regulations and in the management of risks related to the administration of information, especially that of a strategic or confidential nature.