Resumo

MANOSALVAS GOMEZ, Luis Rodolfo; BAQUE VILLANUEVA, Lisenia Karina  e  PENAFIEL NIVELA, Gonzalo Arturo. Internal control strategy for the area of inventories in the company Ferricortez marketing hardware products in the canton of Santo Domingo. Universidad y Sociedad [online]. 2020, vol.12, n.4, pp. 288-293.  Epub 02-Ago-2020. ISSN 2218-3620.

The control in the different functional areas of the companies, contributes with the obtaining of objectives and goals proposed for its development, omitting its application puts the entity in financial risk, it is fundamental to maintain the control of the inventory area since it is the base of the existence of an entity dedicated to the commercialization, it is for that reason, the design of strategies of Internal Control for the inventory area in the company FERRICORTEZ. The field research was made in a general way to workers and employees of the company, the inductive-deductive, analytical-synthetic methods were applied and the survey was used, with which quantitative results were obtained that oriented to determine the control strategies that should be applied.

Palavras-chave : Internal control; inventories; inherent risks.

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