Auditoría aplicada para el control en los inventarios de la finca Santa Leonor en la ciudad de Pasaje en el periodo 2023.

Abstract

This study aimed to evaluate inventory control at Finca Santa Leonor during the 2023 period by applying audit procedures to detect operational and accounting weaknesses and to establish improvement proposals. The research was based on a mixed-method approach with a qualitative emphasis, using interviews with the accounting and warehouse staff, direct observation guides, and document review of inventory records. This methodology made it possible to identify shortcomings in the processes of recording, storage, control, and reconciliation of inventory. Among the most relevant findings was the lack of regular reconciliation between physical and accounting balances, the absence of formal procedures for recording and approving adjustments, limited automation in inventory control, and insufficient training for the staff involved. Furthermore, weak segregation of duties and poorly defined internal controls were evident, increasing the risk of undetected errors, losses, and shrinkage. From a theoretical perspective, the results contrast with authors such as Alvarado and Cedeño (2023), who argue that an efficient control system requires clear policies, technological tools, and regular audits. Finally, recommendations were made to implement digital systems, define operational and accounting responsibilities, establish verification protocols, and provide continuous staff training. These actions are expected to strengthen inventory management and ensure the reliability of information for decision-making.