THE ROLE OF INTERNAL CONTROL IN THE INVENTORY AREA, DECENTRALIZED AUTONOMOUS GOVERNMENT FLAVIO ALFARO

Abstract

This study highlights the importance of an investigative work, where the role of internal control in the inventory area of the Decentralized Autonomous Government of the Flavio Alfaro Canton was examined, addressing significant problems in inventory management that include inefficiencies and lack of transparency. The objective was to analyze the effectiveness of internal control and propose improvements to optimize inventory management. A mixed methodological approach was used, the type of descriptive, field and bibliographic research, in addition, inductive-deductive, analytical and synthetic methods were used, combining qualitative and quantitative techniques, surveys and interviews were carried out with the personnel responsible for the inventory, A thorough review of current procedures and relevant documents was carried out. Analysis of the data revealed deficiencies in internal control, such as a lack of standardized procedures, insufficient segregation of duties and weak supervision, which contribute to inaccuracies and risks of mismanagement of resources. However, effective practices were also identified that, if strengthened, could significantly improve inventory accuracy and efficiency. The findings suggest that implementing more rigorous internal controls, such as more detailed process documentation, regular audits, and ongoing staff training, can improve inventory management. This study offers an innovative perspective by applying a model adapted to the local context, providing practical recommendations that can serve as a reference for other similar entities, with the aim of promoting more efficient and transparent inventory management in the public sector.

Keywords: Internal control, efficiency, inventory management, transparency, improvements.