The objective of this research work is to carry out an internal control study for the entity grupo empresarial Baroca S.A.S through analysis studies in the due processes in order to collaborate with the company in optimizing the use of its resources. The objective of this work is to inform the entity of the real events and situations that occur in the administrative and accounting department, implementing adequate internal controls, which are capable of safeguarding and preserving the assets of accounting department, avoiding unfavorable scenarios that may affect the continuity of the company. As a final result, always speaking a single language, with transparency, comprehensibility and opportunity. This research refers in the first place to the historical review of the entity, emphasizing the internal control that is carried out in the processes that they manage from the beginning, then all the purposes, justification and delimitations of the researcher are raised. Secondly, the conceptual framework, referential framework and legal framework of Internal Control are developed. In the third instance, the analysis of the investigation and results of the investigation are disclosed, therefore the internal control program suggested by the researchers with all its corresponding aspects is addressed, finally conclusions and recommendations are proposed that provide better control of activities that are carried out in the organization. This research is considered of vital importance because with the development of this topic it will be possible to help people in the accounting area to have a broad knowledge of a good Internal Control system and in turn apply it to achieve and ratify efficiency, effectiveness, and effectiveness. and economy in all processes.