Bioethics, medicines, interests conflict and quality controlThe article analyzes the problems of pharmaceutical advertising that distorts, exaggerates or hides certain information (side effects of drugs), as well as the work of pharmaceutical sales  representatives, the problem of drugs’ risk, marketing authorization, access to drugs, therapeutic practice, conflicts of interest, and quality control in medicine. These issues have a greater importance in public health; since the lack of respect for the fundamental principles of bioethics (benefit, not harm, autonomy and consent) has a direct impact on the health of the population. / El artículo analiza la problemática de la publicidad farmacéutica que deforma, exagera o esconde ciertas informaciones (efectos secundarios de los medicamentos), así como la labor de los visitadores médicos, el problema del riesgo medicamentoso, la autorización de comercialización, el acceso a los medicamentos, la practica terapéutica, los conflictos de intereses y el control de calidad en medicina. Estos temas tienen una importancia mayor en salud pública, ya que el no respetar los principios fundamentales de bioética (beneficencia, no maleficencia, autonomía y consentimiento) incide directamente sobre el estado de salud de la población

This thesis deals with the internal control concept according to the COSO Integrated Framework for Internal Controls. Internal control definition, objectives and components are reviewed and commented. The emphasis is put on the auditor's understanding the entity's internal control and his responsibility to identify and assess the risk of material misstatement in the financial statements.