Auditoría interna y su incidencia en el sistema de inventarios de la empresa heladerias Tutto Freddo S.A, franquicia Machala 2022.

Abstract

This titling work will be carried out in the city of Machala in one of the franchises belonging to the Tutto Freddo SA ice cream company, located at Av. 25 de Junio and Juan Montalvo, which was established in 2010 whose main economic activity It is the production of ice cream, pasta and coffee products, as well as their marketing. The company to date has maintained an adequate profit margin, however there are variables that have not allowed greater economic growth, highlighting an evident deficiency in internal auditing, since its activities are carried out spontaneously without any guidelines. or guide that allows them to carry out this work effectively, additionally that it does not have the adequate implementation to carry out a correct inventory control. For this reason, the purpose of this investigation is to determine the incidence of the inventory system within the internal audit in the Heladerias Tutto Freddo S.A franchise in the city of Machala. The purpose of this case analysis is to know the incidence of internal auditing within the company's inventory system and to analyze whether there is adequate inventory control, what shortcomings they have when carrying out an inventory, for which reason errors occur. valuation, if it is feasible to design a proposal to control the merchandise, if the registration processes are carried out properly.