Sistema de control interno en el área de inventarios en la Fábrica de Confitería de la Fundación Familia Salesiana, parroquia Salinas, cantón Guaranda, año 2024.

Abstract

This research project was conducted at the Confectionery Factory of the Salesian Family Foundation, located in the Salinas parish, Guaranda canton, with the objective of designing an Internal Control System for the inventory area to mitigate operational risks and optimize stock management. The methodology employed a mixed-methods approach with a descriptive scope, applying inductive-deductive and analytical-synthetic methods. For the diagnostic phase, a questionnaire based on the COSO 2013 model was used, along with interviews and direct observation. The results showed that the entity operates under an empirical management model. While effective physical controls exist for the safekeeping of goods, critical structural deficiencies were detected, such as the absence of formalized procedure manuals, the lack of a risk matrix, and the operational disconnect between the management systems (Paqtana) and the accounting records (Odoo). This situation generated discrepancies in balances and limited the reliability of the financial information. As a solution, a comprehensive proposal was developed, including a Job Descriptions and Procedures Manual, internal control policies, and standardized forms for receiving and shipping merchandise. The diagnostic assessment revealed that inventory management is empirical, lacking formal manuals and procedures, which creates ambiguity in roles and limits the reliability of the information. Furthermore, while basic operational controls exist, weaknesses in risk assessment and systems integration affect financial accuracy.