Control interno de existencias y su incidencia en la información financiera

Abstract

This study examines the influence of internal inventory control on the accuracy of financial reporting at Cooperativa de Producción Agrícola Oro Verde in Machala. It is based on the hypothesis that a rigorous system reduces losses due to impairment, theft, and inaccurate records, and complies with International Financial Reporting Standards and NIC 2. It combines a mixed method design with a descriptive and phenomenological scope. In the quantitative phase, a structured observation guide is used to evaluate procedures and practices related to inventory control, whose data are analyzed using frequency and percentage calculations. In the qualitative phase, testimonies of five key actors are collected through semi-structured interviews, analyzed by thematic coding. The results show progress in the traceability of movements and the updating of records, but also reveal weaknesses in the standardization of formats, documentation of adjustments and continuous supervision. These operational gaps may compromise the reliability of reported balances and generate delays in the detection of errors. It is concluded that strengthening the internal control system through clear protocols, unified formats and continuous training will contribute to improve the accuracy of financial information and consolidate an organizational culture oriented towards transparency and efficiency.