El control interno como herramienta de apoyo a la prevención de pérdidas en efectivo e inventarios en éxito express Rodadero

Abstract

The article that is developed below proposes how the internal controls established by the Éxito Express Rodadero Sur store can function as a tool for the prevention of cash and inventory losses in an organization. The Éxito Express Rodadero Sur store; which was affected by poor procedures, which led to it suffering losses of its cash and inventories, thus affecting its productivity and its growth. That is why a proposal was developed which seeks to strengthen the mechanisms and tools of internal control; with the formulation of control policies and fraud control policies in the daily operations of the organization. All this based on a prevention program, training of the work team and managers in charge of managing the company's resources. A bibliographical review and situational analysis were carried out, in the face of the adequate use of the existing internal and external regulations that regulate the fiscal auditing in the institutions in order to establish their trust, as the main factor to improve the control of resources and prevention. of fraud. Within the mechanisms implemented in the store, such as cash control, an impact factor in fraud at the point of sale, evidencing continuous improvement in terms of profitability and growth. Likewise, by having control over the existence of its inventories, a balance is achieved in the supply of the Éxito Express Rodadero Sur store, generating in the same way, a positive impact on relations with its customers, thanks to efficient planning and control. of the procedures within the organization by the general management. Finally, it is possible to identify the direct and indirect variables that affect the loss of physical and economic resources, through the proper exercise of internal control, as a result of the corrective measures, against the responsibility of those in charge of the Éxito Express Rodadero Sur store.