<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2306-9155</journal-id>
<journal-title><![CDATA[Retos de la Dirección]]></journal-title>
<abbrev-journal-title><![CDATA[Rev retos]]></abbrev-journal-title>
<issn>2306-9155</issn>
<publisher>
<publisher-name><![CDATA[Centro de Estudios de Dirección Empresarial Territorial de la Universidad de Camagüey Ignacio Agramonte Loynaz]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2306-91552019000100001</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Supervisión del control interno en microempresas mexicanas]]></article-title>
<article-title xml:lang="en"><![CDATA[Supervision of Internal Control of Micro Companies in Mexico]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Pelayo Cortés]]></surname>
<given-names><![CDATA[María Magdalena]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Joya Arreola]]></surname>
<given-names><![CDATA[Roberto]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Velázquez Núñez]]></surname>
<given-names><![CDATA[Jorge Javier]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Lepe García (estudiante)]]></surname>
<given-names><![CDATA[Beatriz]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Guadalajara Centro Universitario de la Costa Sur ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2019</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2019</year>
</pub-date>
<volume>13</volume>
<numero>1</numero>
<fpage>1</fpage>
<lpage>16</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S2306-91552019000100001&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S2306-91552019000100001&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S2306-91552019000100001&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN A partir de criterios autorales se analizaron diferentes conceptualizaciones del control interno y su contextualización en las micro, pequeñas y medianas empresas. Se exponen los principales problemas que limitan el crecimiento de las microempresas en el contexto mexicano. La propuesta consiste en un cuestionario de supervisión sobre control interno específico para las referidas entidades, como solución ante la ausencia de este tipo de instrumento. Dicha proposición se validó por expertos mediante coeficiente de concordancia. Su aplicación en microempresas de Autlán de Navarro, Jalisco, evidenció problemas en los subsistemas: caja y banco, ingresos y acreedores, entre otros aspectos.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT Based on scientific criteria, several concepts of internal control and their contextualization in micro, small, and mid-sized companies were evaluated. The main issues that hinder the growth of micro companies in Mexico are herein explained. This proposal is based on a supervision questionnaire about internal control, particularly to the above-mentioned entities, as a way to tackle the absence of such instrument. It was validated by expert&#8217;s criterion using the concordance coefficient. Its application in micro companies in Autlán de Navarro, Jalisco, evidenced various issues in subsystems, such as cash and bank, income, and creditors.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[control interno]]></kwd>
<kwd lng="es"><![CDATA[cuestionario]]></kwd>
<kwd lng="es"><![CDATA[supervisión]]></kwd>
<kwd lng="en"><![CDATA[internal control]]></kwd>
<kwd lng="en"><![CDATA[questionnaire]]></kwd>
<kwd lng="en"><![CDATA[supervision]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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</article>
