The private sector is the set of companies that do not belong to the state and consequently are of property of the industralists who realise investments in the market to obtain utilities. The corporative government is a tendency that is applicable to the deprived sector, thus is clear that all industralist and mainly administrators must have a system to know and to administer their companies, in a frame of resources and little goods. The public sector is conformed by the public institutions, which are very important in the market that is where to be they unite the supply with the demand. The concept of corporative government is a tendency that also must be used in the public sector, thus is clear that the institutions and companies of the state must have a system to determine if is or nonsincere its existing information in the financial statements.
In all work of investigation agrees to study the importance of the studied subject to have ample approaches but of the same, thus is necessary to need that next we will study the importance of the subject of the present work of investigation, to include/understand its real importance. This subject it acquires much importance because thanks to the study of the same in some cases sincere information to the associates, and other tie people to the company. The transference of companies has much importance because it causes that the company continues working when the owners or proprietors of the same vary. Thus we must need that it is not equal transference of companies that transaction of companies, since second of the mentioned ones it originates first like the donation, permutes, awarding, ends, among others. All the subjects studied in the present work of investigation have much importance at the time of transferring part or all the company since crimes of swindles can be committed but makes know the state the corporative government, since judicial processes can be hidden to futures which many opportunities are future processes that obviously are processes although it is certain futures but that they are lost.