Propuesta metodológica para la prevención de hurto de inventarios de PYMES en el sector de alimentos y bebidas en la parroquia Bolívar de la ciudad de Guayaquil.

Abstract

Within the food and beverage sector not all SMEs have control process in their inventories and face theft problems. Consequently, they suffer economic losses. Therefore, a methodological proposal is presented for the prevention of theft of inventories of SMEs in the food and beverage sector in the parish of Bolívar in the city of Guayaquil through the implementation of observational design, forward-looking and cross-cutting with a qualitative approach; for this reason, primary and secondary sources were used, through direct observation and in-depth interviews with expert audit professionals, who have experience in this sector and the owners of this type of business which denoted the importance of prevention of theft of inventories and other aspects that could affect the commission of fraud risks in inventory management. In relation to the above, a proposal was proposed for a proposal for prevention of theft and fraud in inventory management that combines the criteria set out in the SAS 99 Fraud Consideration in an Audit of Financial Statements and good inventory management practices. Based on four stages such as: (a) planning, which coordinates activities, review programmes and risk assessment criteria, (b) implementation, identifying risks, assessing and responding to the results of the risk assessment, (c) communicating the results and the action plan, and (d) monitoring, which monitors applications of corrective actions and identification of improvement needs. This proposal will enable SMEs in the food and beverage sector to adopt such procedures for preventing inventory theft.