Given the importance to the economy of small businesses and their fragility by mismanagement it is that it was as he made this article with the aim to demonstrate the effectiveness of internal control for the proper management of the portfolio in small businesses in Villavicencio. The method was applied to quantitative analysis in internal control portfolio and related areas. In the results it was observed that there is no internal control in most of these companies, so it is concluded that this situation lends itself to people to appropriate resources.
