Contaduría Pública · 2025

Análisis del control interno en la gestión de inventarios en una empresa del sector retail.

Resumen

This research analyzes the internal control system applied to the management of a company belonging to the retail sector in the municipality of Duitama, with the purpose of identifying flaws in the processes of receiving, storing, recording, and verifying merchandise. A qualitative methodology was used, under a descriptive and case study design, applying a semi-structured questionnaire to fifteen workers from different operational and administrative areas. The results revealed significant deficiencies in the clarity of functions, the availability of technological tools, staff training, and the existence of formal procedures. Likewise, the main causes identified were the lack of a procedures manual, lack of supervision, and insufficient controls. It was concluded that the current system requires strengthening in different processes, documentation, training, and use of technology to ensure more efficient, secure, and reliable inventory management.

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