The purpose of this research is to determine the strengthening that non-profit organizations obtain through the application of internal control policies, that is to say the internal control of the institutions will be analyzed, because it is an indispensable tool for the development of administrative management, financial and accounting, allowing reasonable security for the fulfillment of institutional goals. A research study was carried out using the descriptive methodology, so the reading of scientific articles and the bibliographic review was carried out, obtaining information on the strengthening and importance of internal control policies in non-profit organizations. On the basis of the research carried out, it was found that many of the organizations do not have a specific control policy, and this would result in inefficiency and inefficiency in the operations they carry out causing them weaknesses. With a good internal control system, it helps them to develop guidelines and compliance standards so that procedures and activities are carried out efficiently and effectively, allowing no errors and fraud to be reported.

The purpose of this research is to analyze what has been the effect that the time of the pandemic has generated in the Distribuidora Los Paisas, at the time of the recovery of the portfolios and also to determine the degree of operational and total leverage that it has, in other words, profitability will be analyzed as it is an extremely important variable in a company that is aimed at returning profit to its owner, taking into account that its presence shows growth and its absence will lead to failure of it. The study will focus on a descriptive, documentary and exploratory methodology, so the information will be obtained from the company for the period 2019 and the year 2020. Interpreting the indicators resulted in accounts receivable not providing sufficient liquidity with a negative effect, resulting in complications in meeting their obligations.