Internal Control in the Production Process of the Lithographic Industry in Barranquilla

Abstract

The purpose of this article is to diagnostic the current state of lithographic organizations in Barranquilla, in terms of internal control in the production area, in order to encourage the growth of this economic sector following the review of its procedures. An analysis of the methods used in the production departments was performed through fieldwork and observation techniques, which made it possible to determine that it is necessary to reorganize the lithographic businesses of the District so as to be able to exploit the situation of the treaties, aiming to generate a controlled and positive growth in this sector of economy in Barranquilla. Finally, we can conclude that an adequate internal control system will provide the conditions necessary for generating appropriate, reliable, relevant and useful information to promote the decisionmaking process, and the basic input will be established to guide the actions to be implemented in future operational periods.