Diseño de un sistema de control interno de inventarios para la Empresa Arostegui & Arostegui Cía. Ltda. de la ciudad de Riobamba, provincia de Chimborazo, año 2017

Abstract

The objective of this titling work, Internal Control System Design for inventory to the Enterprise Arostegui & Arostegui Cia. Ltda. from Riobamba city, Chimborazo province, 2017 year; with the objective of improving its corporate management. The applied methodology embraced an interview with the manager of the company, quail-quantitative modality, analytic and synthetic method, the techniques as observation, interviews and, bibliographical. In the results of the investigation, there are inconsistencies between physical stocks, accounting in the computerized system of inventory and invoicing which the company owns. As well as the lack of policies, procedures, and functions for the inventory management, thus confirming the need for a process of internal control aimed at aimed the stock administration and supervision. It is concluded that the enterprise by not having an Internal Control System design for inventory, the internal management is deficient in the internal control handling, inventory, processes and physical verification of the goods to be commercialized. It is recommended to take into account the proposed design made by the researcher to improve the internal control of inventory in Arostegui & Arostegui Cia. Ltda. Besides, the manager must perform periodic training for the staff of the enterprise of internal control, standards of physical stocks verification, procurement procedures and property return.