Mejoras al Sistema de Control Interno y administración de riesgos en el Inventario de una empresa de comercialización y distribución ubicada en Bucaramanga

Abstract

The aim of this project is to validate the efficiency of the internal control in the Inventory Management of the British American Tobacco Colombia Company´s Bucaramanga Branch, based on the analysis of the knowledge thereof, the operating processes developed in the branch's warehouses and the supports or documents that are generated in this management and to propose improvement actions to strengthen controls. Methodologically, a descriptive research with a deductive approach is developed, there are designed instruments that allow the observation, information gathering and characterization of the company and its logistic and inventory operations. The results allow observing that the management of obsolete, damaged, missing, discharged, or expired inventory in the trucks of vendors and supermarket chains is collected and taken to the branch's warehouses, where it is duly identified and stored until dispatched to the obsolete warehouse, where it is finally destroyed and put on paper, the information sent to the respective authorities for the purpose of making an adequate calculation of the costs of this, in order to make effective the deductions to be agreed upon to the current standard. On the other hand, it seeks to strengthen the control activities, identify and mitigate the potential risks through the collection of supporting in inventories and accounting information, thus mitigating risks of fraud and tax evasion, then it is recommended to the company the application of tax and logistics management indicators to exercise greater control.