Resumo

ALVARADO CHOEZ, Janeth Katherine  e  CEDENO ZAMBRANO, Rosa Maricela. Internal control and its impact on the management of the inventory process of the Minimarket Vimasan Company, Jipijapa, Ecuador. Cofin [online]. 2023, vol.17, n.1  Epub 01-Jan-2023. ISSN 2073-6061.

This article addresses, based on the diagnosis made, the incidence of internal control in the management of the inventory process of the SME Minimarket Vimasan, belonging to the commercial sector of the Jipijapa Canton, province of Manabí, Ecuador. Theoretical methods such as historical-logical, analysis and synthesis, and induction-deduction were used. In addition, techniques were used to collect the information, such as interview, documentary analysis, observation and group dynamics. The results reveal insufficiencies related to the absence of internal controls associated with this process. Among them, the lack of employee training, empiricism when carrying out the work and ignorance, among other aspects, stand out. In the same way, the failures detected - with respect to inventory management - have an impact on self-control failures to self-evaluate management permanently.

Palavras-chave : process; commercial; SME; self-control.

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