Análisis de la metodología para la evaluación del control interno y su influencia en la gestión de inventarios. Caso: PEGATANKE S.A.

Abstract

The present research work was carried out with the purpose of analyzing the system of internal control and the impact it has on risk management in the warehouse area of ​​the company company PEGATANKE S.A., for which a theoretical foundation related to to internal control and risk management in the warehouse area, in which the organizational situation of the company studying the risk of inventory management through the COSO II ERM methodology in which a methodology based in a qualitative and quantitative approach through field research, implementing documentary study as information collection techniques, survey and questionnaire, whose tools provided information which was processed and analyzed, leaving as a result the relevance of the organization's internal control and the management of their inventories, thus showing a high level of risk. The lack of policies and adequate procedures causes the company to not have the necessary security to safeguard the development of its activities or sufficient information to make decisions. strategic decisions that seek to achieve the established and protect its resources, therefore that, lacking an adequate internal control system does not allow obtaining information timely and reliable situation of the area subject to this investigation, this influences directly negatively the decision making at the right moments for the advancement and growth of the organization. That is why a proposal was designed which was based on COSO II with the objective that its application contributes to enhancing the internal control of the company. Concluding that the study presented established that in the Currently, the company does not have correct internal control for its management, so that the application of the proposal indicated above was proposed as a recommendation.