<div class="text-justify"> The application of internal control procedures guarantees the transparency and effectiveness of business management, keeping the entity in the proper direction of its objectives, favoring the achievement of its mission established by the organization.</div>
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<div class="text-justify"> Therefore, when internal control is well applied with all its procedures, it can provide feasible solutions to the personnel in charge of carrying out the management of the organization, so that they can render truthful and timely accounts of the transactions and business management of the entity.</div>
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<div class="text-justify"> In this sense, internal control focuses on evaluating and correcting the application of rules and procedures related to a specific area, regardless of size, verifying the execution of business processes, with the purpose of maintaining a high rate of effectiveness in them, in order to achieve a better performance of the activities carried out by the organization.</div>
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<div class="text-justify"> According to Rodriguez, (2010) states that internal control is an element of control that is based on procedures and methods adopted by an organization in a coordinated manner in order to protect its resources against loss, fraud or inefficiency; promote the accuracy and reliability of accounting and administrative reports; support and measure the efficiency of this and measure the efficiency of operation in all functional areas of the organization.</div>
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<div class="text-justify"> In this sense, the real estate sector is in a situation of instability, since in the first place there are new provisions that regulate its actions and have an impact on the income received from its activities.</div>
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<div class="text-justify"> Secondly, the criteria to be used in the adoption of the international accounting standards on leases must be consolidated, which uses the word rent, which is the equivalent of a single sum of money or a series of payments or installments; which in comparison with its related law mentioned above, uses the term lease payments..</div>
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<div class="text-justify"> However, the profitability of these types of organizations allows them to respond in some way to changes in the legal and regulatory provisions established by the State, which in turn leads them to require changes in management and accounting approaches to the recording of transactions relating to their accrued income.</div>
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<center><h3> bibliography consulted:</h3></center>
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<div class="text-justify">Rodríguez, J (2010).Control Interno. Editorial Trillas Mexico.
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