Sistema de control interno para la gestión de inventarios en osmau.

Abstract

A well-structured internal control system for inventory management ensures transparency, efficiency, and continuous improvement, encouraging companies to properly execute their accounting processes. This research study examines the internal control system applied to inventory management at OSMAU, a company dedicated to the production and distribution of bottled water. Using a mixed methodology, a non-experimental cross-sectional design, and the use of techniques such as interviews, checklists, and questionnaires, it was found that OSMAU has a solid organizational environment. However, the company still faces limitations in the design of operating manuals and the updating of accounting standards (NOOF 13). There is also a lack of formality in internal communication channels and limited planning of technical training programs. It was concluded that strengthening OSMAU will depend on strengthening internal control, as it must be addressed holistically. This involves adopting real-time management technologies, establishing preventive and corrective controls, and training staff based on IFRS 13 for SMEs. The proposal is to develop operating manuals, automate the control system, conduct periodic training, and implement improvements in internal communication.