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The Internal Control System guarantees the efficiency in the economic and financial management of companies. Knowing the financial statement allows you to determine profitability in the business operations subsystem. However, from analyzes carried out at Manolo's shopping center, it was possible to identify that the financial information is incomplete, the comparative analysis of its financial statements and the application of financial reasoning are not performed, which directly affects the internal procedures to determine profitability The evaluation of the Internal Control can be expressed through indicators in a direct relationship of compliance or denial of this with a spectrum of neutrality representing a domain of neutrosophical values. The purpose of this research is to develop a multi-criteria model with Single Value Neutrosophical Data (SVN) for the evaluation of the Internal Control System in the financial statement for the Manolo’s shopping center.