This article aims to reflect on how weaknesses in internal control systems in the entities, both public and private, allow deviations in the management of resources. There are no processes or procedures in organizations in which is not found the system of internal control. Likewise, the internal control contributes to businesses achieve compliance with its objectives. Internal control is a term used to describe all measures taken by the owners and directors of companies or businesses, or by administrators and managers in order to direct and control the operations of the organizations under its responsibility.