Propuesta metodológica para la prevención de fraudes de inventario de Pymes en el sector de calzado en Guayaquil.

Abstract

The main objective of this titling project is to design and expose a methodological guide, which can be implemented with the purpose of obtaining future benefits in terms of reducing the risk corresponding to inventory fraud and illicit acts in companies of the sector of footwear type PYMES that operate in the city of Guayaquil. A qualitative approach has been chosen, which through interviews with experts and information gathering has been able to identify the main risk factors in this type of company, which are detailed and explained within the proposal. According to various audit sources, the risk factor can never be reduced to such an extent that the company is safe from being affected by this type of incident, however, if it can be reduced through proper execution and monitoring of internal controls, which are essential for the company or entity to meet the proposed objectives and to find possible errors and/or fraud by employees.