Aplicación de la metodología coso 2013 en el área de inventarios de microempresas dedicada a la comercialización al por mayor de prenda de vestir en la ciudad de Guayaquil.

Abstract

The internal controls in inventories in microenterprises dedicated to the wholesale and minor commercialization of clothing are of vital importance to protect the investment made by the shareholders for the continuity of their activities, also, it allows to detect and to mitigate the possible deviations that influences negatively in the operational performance of the area.The aforementioned antecedents led to the development of the present investigation and for the effective progress of the same, the theoretical framework emphasizes the importance of internal control, inventory management, relevant aspects of the Coso 2013 framework, essential definitions and accounting and tax aspects. Similarly, we used action research design guidelines with a qualitative approach to solve emerging problems with the purpose of improving internal processes and controls, and descriptive research was used to accurately ascertain the characteristics of the events in the place of the facts, therefore, it was diagnosed the impact of not having an internal control methodology in the area of inventories through structured interview as a technique and instrument of information collection that were applied to 17 micro enterprises selected by sampling not probabilistic opinion, resulting in the presence of risk events. Through the first four components of the 2013 Coso Framework as a tool to identify, analyze and evaluate immersed deviations in the inventory area, 17 residual risk events were detected, of which 13 are of high severity, three are medium and one low, denoting that all of its controls are ineffective. A response plan composed of corrective actions, control policies and procedures was proposed through a flow chart with the purpose of contributing to the optimization of the efficiency and operational efficiency of the inventory area by closing the control gaps and mitigating the events of risks.