Internal control can be defined as the process by which a company establishes principles, methods and procedures which, coordinated with each other, are aimed at safeguarding the company’s resources, in addition to detecting and preventing possible fraud and errors present in the different processes that the company develops. This issue has gained momentum over the years with global economic variations and is now critical to the organization’s economic growth and development. The aim of this work is to design tools for risk prevention and mitigation, on the basis of the existing deficiencies in the internal control system of the company IAGRO S.A. in order to contribute to the management to improve the processes within the organization, through better supervision of each of the procedures. In view of the above, an assessment of the different situations and risks occurring within the company has been carried out, which suggests controls for their mitigation, a manual of functions contributing to the segregation of functions is developed and indicators are proposed that provide a method of evaluation subsequent to the implementation of the suggested improvements.