Internal Control Evaluation to the Inventory Managment of Imporellana S.A in Santo Domingo, period 2017

Abstract

This article has as purpose evaluate the Internal Control to the Inventory Managment of Imporellana S.A in Santo Domingo, period 2017. To achieve this goal was used a quantitative and qualitative approach with a descriptive-explanatory research. The population was formed by the whole staff of the company, as well as suppliers and customers of the last half of the 2017 period. To know the current situation of the company it was realized the information gatherin through data collection techniques such as surveys and interviews about the administration and inventory control that handles the entity.Then it was done the evaluation of the internal control where te COSO-ERM questionnaire was applied to establish the level of trust and risk of inventory management. In the identification of risks base on compliance tests, it was determined the level of efficiency and effectiveness of the purchases, reception, storage and sales processes. In the audit report were detailed the findings found that affect the internal control, with its respective conclusion and recommendation. The results obtained show that the problem of the company inventory control it focuses on the poor planning of purchases and mechanisms of control of the movement of the merchandise.