Internal auditing is defined as a way of controlling and monitoring an organization. Hernández (2007), is implemented with the objective of identifying shortcomings and thus promoting the correct functioning. The internal audit helps us to know how and what decisions to make when needed in order to improve the control of the activities carried out in the entity, the advantages that are had when carrying out an internal audit is to improve operations in order to have greater benefit and fulfillment of their goals, among others.
