El control interno en la razonabilidad de los inventarios de las sociedades mercantiles dentro de un periodo contable.

Abstract

This research analyzes the role of internal control in inventory management within commercial companies, highlighting its impact on the reliability of financial information and strategic decision-making. It is emphasized that the absence of appropriate procedures, the lack of supervision, and ineffective application of technological tools can generate inconsistencies in accounting records, affecting the stability and credibility of companies. Through a mixed approach that integrates quantitative and qualitative analysis, this research identifies the primary deficiencies in inventory control. The study is grounded in a regulatory framework based on International Accounting Standard (IAS) 2 and IAS 8, which provide guidelines for the accurate valuation and presentation of inventories. Additionally, it underscores the significance of internal auditing and performance indicators as essential mechanisms for enhancing efficiency in inventory management. The findings reveal that many organizations lack well-defined internal control policies, resulting in financial risks such as economic losses and inaccuracies in financial reporting. This study highlights the imperative need to establish standardized procedures, improve personnel training, and optimize the use of management software to ensure reliable and efficient record-keeping. In conclusion, internal control plays a fundamental role in inventory management by ensuring the accuracy of financial information and promoting business sustainability. The implementation of effective control measures and regular audits contributes to risk mitigation and enhances the competitive advantage of organizations in the marketplace.