In the accounting exercise it is shown that it is necessary for the entities to assume a culture of internal controls in order to offer greater guarantees and security of their assets, because, in function of this, the main measures for internal control in the entities are oriented by directors and coordinators.
That is the reason why in every company there must be a person or persons who direct it and take responsibility for the policies and decisions taken when executing them, it is held that the direction comprises the interpersonal influence of the administrator through which he/she achieves that his/her subordinates obtain the objectives of the organisation.
These objectives are achieved through supervision, communication and motivation. In fact, this type of control measure must be based on the correct management and verification of the resources and assets of the organisation.
Hence, these elements of internal control aim to establish a harmonious and synchronised relationship between the different centres of activities, in order to avoid duplication of functions.
On the other hand, in addition to the duplication of functions and the impossibility of carrying out a certain step because the previous one has not been fulfilled, this implies the establishment of leadership in the direction and measure to be taken in the internal control process.