Bibliographic citations
Fernandez, L., Peña, E. (2021). El control interno y su impacto en la rentabilidad de las empresas de minería artesanal en los últimos diez años: una revisión de la literatura científica [Trabajo de investigación, Universidad Privada del Norte]. https://hdl.handle.net/11537/27153
Fernandez, L., Peña, E. El control interno y su impacto en la rentabilidad de las empresas de minería artesanal en los últimos diez años: una revisión de la literatura científica [Trabajo de investigación]. PE: Universidad Privada del Norte; 2021. https://hdl.handle.net/11537/27153
@misc{renati/516843,
title = "El control interno y su impacto en la rentabilidad de las empresas de minería artesanal en los últimos diez años: una revisión de la literatura científica",
author = "Peña Peña, Esther",
publisher = "Universidad Privada del Norte",
year = "2021"
}
This research seeks to review works, scientific articles and repositories on internal control and its impact on the profitability of artisanal mining companies. The objective of this work is to determine the impact on profitability generated by internal control in artisanal mining companies in the form (accounting, security, administrative procedures, where to evaluate the accounting and financial procedures that intervene with the objective of the company) in different contexts to contribute to an investigation, so it was sought that they were companies dedicated to artisanal mining in general. 30 documents were reviewed using the Prism method, filtering by eligibility criteria, such as relevance, report, innovation and adaptation to research from 4 countries in addition to national and local in 4 legitimate sources of research, obtaining 10 investigations under the inclusion and exclusion criteria The information that is covered and determines the impact on the profitability generated by internal control in artisanal mining companies is important since it allows having everything under control and having a positive profitability in companies, while other investigations control a mishandling of these variables that would lead to companies. Having economic problems Therefore, it is confirmed that its impact is direct positive and negative. On the other hand, one of the limits is the little information related to the topics.
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