Entrepreneurship and Internal Control with a Systemic Perspective. A Bibliographic Review

This article addresses the issue of entrepreneurship, including in particular self-employment, cooperatives and small and medium-sized enterprises (SMEs); as they are significant elements in the economic transformation of any developing country. Their importance has justified the need for them to be included in the field of internal control. The topic is analyzed in several countries and in general it is found that in Latin America there is a need for public intervention aimed at promoting entrepreneurship that allows to strengthen internal control in its link with quality management.