<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2218-3620</journal-id>
<journal-title><![CDATA[Revista Universidad y Sociedad]]></journal-title>
<abbrev-journal-title><![CDATA[Universidad y Sociedad]]></abbrev-journal-title>
<issn>2218-3620</issn>
<publisher>
<publisher-name><![CDATA[Editorial "Universo Sur"]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2218-36202020000400288</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Estrategia de control interno para el área de inventarios en la empresa Ferricortez comercializadora de productos ferreteros en el cantón Santo Domingo]]></article-title>
<article-title xml:lang="en"><![CDATA[Internal control strategy for the area of inventories in the company Ferricortez marketing hardware products in the canton of Santo Domingo]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Manosalvas Gómez]]></surname>
<given-names><![CDATA[Luis Rodolfo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Baque Villanueva]]></surname>
<given-names><![CDATA[Lisenia Karina]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Peñafiel Nivela]]></surname>
<given-names><![CDATA[Gonzalo Arturo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Regional Autónoma de Los Andes  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>08</month>
<year>2020</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>08</month>
<year>2020</year>
</pub-date>
<volume>12</volume>
<numero>4</numero>
<fpage>288</fpage>
<lpage>293</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S2218-36202020000400288&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S2218-36202020000400288&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S2218-36202020000400288&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN El control en las diferentes áreas funcionales de las empresas aporta con la obtención de objetivos y metas propuestos para su desarrollo, el omitir su aplicación pone en riesgo financiero al ente, es fundamental mantener el control del área de inventarios ya que es la base del existir de una entidad dedicada a la comercialización, es por ello, el diseño de estrategias de Control Interno para el área de inventarios en la empresa FERRICORTEZ. La investigación de campo se realizó de manera general a trabajadores y empleados de la empresa, se aplicó los métodos inductivo - deductivo, analítico - sintético y se empleó la encuesta, con la cual se obtuvo resultados cuantitativos que orientaron a determinar las estrategias de control que se debe aplicar.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT 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.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Control interno]]></kwd>
<kwd lng="es"><![CDATA[inventarios]]></kwd>
<kwd lng="es"><![CDATA[riesgos inherentes]]></kwd>
<kwd lng="en"><![CDATA[Internal control]]></kwd>
<kwd lng="en"><![CDATA[inventories]]></kwd>
<kwd lng="en"><![CDATA[inherent risks]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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