In an increasingly challenging business context, the implementation of an internal control system becomes an essential pillar for effective management. Management, leading this process, seeks to evaluate operational efficiency, reliability of financial information and regulatory compliance. According to the COSO Model, five essential components, such as control environment, information and communication, risk assessment, monitoring and control of activities, form the backbone of this system. However, the key is not only to establish these components, but to execute them effectively. Proper implementation is not only a safeguard against fraud and accounting errors, but also a driver of growth and adaptability in a dynamic market.