Internal control: a practice in corporate knowledge management

This chapter explores several concepts related to knowledge generation and their articulation with business management and development. A diachronic analysis is then conducted of how organizational knowledge is generated through the evolution of the administrative schools examined. Once the administrative process was identified — within both the classical and neoclassical frameworks of management — the control phase of the administrative cycle was selected to observe its process of new knowledge generation. This observation was carried out based on the COSO reports, which made it possible to trace the evolution of the internal control system, resulting in a body of knowledge reflected in the practical application of these frameworks within the public sector business environment. Finally, the chapter establishes that organizations, as they evolve, generate new knowledge — a process that has a direct effect on the workforce responsible for the most complex tasks, which must upskill in order to remain competitive, a phenomenon closely tied to workers' income levels.