El trabajo presenta una propuesta metodol?gica para implementar el Sistema de Control Interno, en una compa??a del sector real, la cual se dedica a brindar soluciones tecnol?gicas para el procesamiento de medios de pago; alineados a la normatividad exigida por los entes reguladores de sus clientes, como lo es la Superintendencia Financiera de Colombia. La implementaci?n se basa en el modelo de control interno COSO (Comit? de Organizaciones Patrocinadoras de la Comisi?n de normas). Para la propuesta de implementaci?n se realiz? un diagn?stico preliminar que permiti? analizar cada componente del sistema de control interno como lo son: Ambiente de control, actividades de control, informaci?n, comunicaci?n, gesti?n de riesgos, monitoreo y las pautas de control para la gesti?n tecnol?gica y la gesti?n contable; a partir de dichos resultados se elabor? una propuesta que contempla las acciones, pol?ticas, m?todos, procedimientos, mecanismos de prevenci?n, control, evaluaci?n y de mejoramiento continuo, que le permitir?n a la compa??a tener un grado de seguridad razonable para la consecuci?n de sus objetivos.The work presents a methodological proposal to implement the Internal Control System, in a company of the real sector, which provides technological solutions for the processing of means of payment; aligned with the regulations required by the regulatory bodies of its clients, such as the Financial Superintendence of Colombia. The implementation is based on the COSO internal control model (Committee of Sponsoring Organizations of the Standards Commission). For the implementation proposal, a preliminary diagnosis was made that allowed analyzing each component of the internal control system such as: Control environment, control activities, information, communication, risk management, monitoring and control guidelines for technology management and accounting management; Based on these results, a proposal was elaborated that contemplates the actions, policies, methods, procedures, prevention, control, evaluation and continuous improvement mechanisms that will allow the company to have a reasonable degree of security to achieve its objectives.