The control is the process of checking and the measuring the achievement and better performance, tasks or of works, which compares with the planned objectives and indicates the corrective measures that appear as needed. Control activities are the established policies and procedures to address the risks to achieve the objectives of the institution. Order to be effective, control activities must be appropriate, should work continuously under the plan for that period and to be profitable, to be understood quickly and just, be reasonable and integrated into other components of internal control.