El diseño de un modelo integrado de información sobre control interno.

Abstract

The number of companies affected by the current rules, wich are demanding more complete informationabout their governance schemes, are increasing every time. In some cases, those rules are simply recom-mendations but in others they could involve the development of sophisticated systems. This article is aproposal to build a systematic approach to fulfill with the current requirements related to the internal con-trol, and at the same effort to supply all other information needed by the board of directors to develop theirgovernance responsabilities.