Global concerns about the environment have led to include environmental risks in the internal control system (ICS) with cost-benefit analysis. To carry out this work is part of the study of theories of control, environmental regulations, and gathering information about community perceptions of Oriente antioqueño. The information was collected through the application of interviews and surveys. The result of the research is still lacking awareness of environmental risks by companies. We also do a contribution to improve the (ICS), regarding the integration of responsible practices and corporate profits.Clasificación JEL: M49; G32