Evaluación del control interno al componente inventario de productos terminados de la compañía LECOX SA.

Abstract

Internal control is a system that allows the company to verify the compliance of the processes, safeguard resources and reduce risks in order to obtain reasonable information in the financial statements and in turn the administrators make decisions to comply with the purposes and goals outlined, a well-structured control system is very useful for the application of an audit, allowing the auditor to have more confidence in the controls carried out by the company, the objective was to evaluate the internal control of the inventory component of finished products, based on the method of questionnaire as a tool to verify the quality of control performance; the methodology implemented is analytical based on the study of the case study, finally the conclusions are drawn up which show that the Company LECOX S.A. it has no policies and procedures manual that contains the handling of inventories, authorization, registration, control and other responsibilities. It also does not have qualified personnel so that the merchandise can be dispatched in a timely manner at the time of a sale.