Resumen

ZABALETA CARRILLO, Yalimar; ESPINOSA MOSQUEDA, Rafael  y  BENITES GUTIERREZ, Luis Alberto. Internal control deficiencies in micro, small and medium-sized companies: case of the municipality of Celaya, Guanajuato, Mexico. Cofin [online]. 2025, vol.19, n.1  Epub 01-Ene-2025. ISSN 2073-6061.

Micro, small and medium-sized enterprises (Mipymes) are important for the Mexican economy, considering that they are an essential element for the generation of employment and productivity in the country. The objective of the research is to identify the areas of opportunity that need to be strengthened by MSMEs in the food manufacturing industry and retail trade of health care items located in the municipality of Celaya, Guanajuato, Mexico, to propose training courses, training that allows businessmen to improve their decision-making, relative to optimizing the internal control of their company. To achieve the purpose of the investigation, information was obtained from thirteen businessmen from organizations included within the food manufacturing industry and retail trade of health care items in said municipality. This study was developed under the qualitative method with an action research approach. Through the investigation it was possible to identify that in MSMEs today there are internal control problems, which need to be addressed.

Palabras clave : internal control; accounting control; administrative control; MSMEs; shortcomings.

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