Auditoría de inventarios para mejorar la rentabilidad y minimizar los riesgos financieros en la empresa "Armijos Romero Cía.Ltda." periodos 2021-2022.

Abstract

The objective of this investigation is to analyze the internal control of inventories through audit processes for the efficient control of the merchandise of the company Armijos Romero Cía. Ltda., belonging to the commercial sector, to achieve this objective, this research project was designed, in order to help determine the profitability and minimi ze the financial risks of the company, the results show that the proposed inventory audit , will allow to control in an orderly and systematic way the inventories, budgets, rebate IN SELL IN (budgets in purchases) and SELL OUT (budgets in Sales). Finally, the practical contribution must be adjusted to the different updates and context of the company without affecting its profitability, financial risks, and be useful so that businessmen, administrators, bosses or the general meeting of partners can have a decision. correct decision making and meet business objectives.