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Evaluación de control interno y su impacto en el área inventarios Redima

Abstract:

The present study has as general objective to analyze the appropriate model of internal control and its affectation in the Financial Statements. The evaluation of internal control in the area of inventories helps to mitigate the risk in a timely manner for the fair presentation of the financial statements. There are several studies on the importance of internal control in the area of inventories helps to mitigate the risk in a timely manner for the fair presentation of the financial statements. Internal control helps safeguards assets and pbkp_redict risk. It is important to have a control evaluation model that has been studied by organizations and applied in companies. This model focuses on preventing the risk that helps meet corporate objectives and reasonable assurance in the financial statements in order to reach the prosed objective, non-experimental methodological design of a transectional type with a descriptive an explanatory research type is used to test the hypothesis, content validated using the Student’s T- statistic method, wich obtained a result higher than 2,160, which means that rejects the null hypothesis and accepts the alternative. We verified the reliability of the instruments used interview and survey with Cronbach’s alpha which gave a result of 0.821 is approaching 1 therefore the interview and survey is reliable. In conclusion, evaluating internal controls is important to mitigate risk and have a reasonable presentation in the Financial Statements.