“Control interno de la cuenta inventario y su relación con la rentabilidad de la empresa Garlar Cía. Ltda. año 2019”.

Abstract

Internal control has been a great help in the business environment since it provides reasonable security for all the levels of the organization, ensuring that all its processes are carried out efficiently in order to prevent risks and correct errors. The objective of this research work is to analyze how the internal control of the inventory account is related to the profitability of the company Garlar Cía. Ltda. located in the city 24 de mayo in 2019, in order to propose internal control strategies to improve the profitability levels of the entity. The thesis includes the definition of its objectives, review of the theoretical framework, visualization of the scope of the study, elaboration of hypotheses, development of the research design, the collection and analysis of data, as well as the reporting of the results. The results obtained from this research were achieved through techniques such as inquiry, observation, questionnaires, and interviews with the administrative manager and the accountant; and using the descriptive method as an investigative method. Concluding with an internal control system for the inventory account with high confidence levels and low risk.