In the administrative and accounting world, it is no less true that there seems to be technical ignorance in the administration of the entity, about some internal control provisions to ensure the timeliness, clarity, usefulness, reliability of information and records that support the availability of current assets.

Source ( navitance )

In the same idea, inadequate use of the process for the accounting cycle is observed, due to the fact that the respective entries in the accounting books do not show the capture, measurement, valuation of the accounting exercise and its effectiveness for making decisions at the time of disposing of the current assets.

It should be noted that the above statements could be caused by: lack of knowledge and little initiative in relation to the measures imposed through internal controls on current assets.

Likewise, the lack of a study or culture of internal auditing would be a determining factor in the exposed problem.

Source ( deskera )

In this idea, it is estimated that causal elements caused by the lack of auditing, diminished effectiveness in the operationalization of accounts, little evaluation of financial records, scarce compliance with conventional accounting duties and standards, would be unfavorable indicators for accounting.

_{Transformational leadership and contextual performance} _{are the main factors that most influence organizational culture.}

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