Publicación: Sistema de control interno aplicado a los inventarios de las MiPymes comerciales de venta al por mayor y al por menor ubicadas en la ciudad de Santa Marta, Magdalena
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With this research "the internal control system applied to the inventories of commercial wholesale and retail MSMEs located in the city of Santa Marta, Magdalena" we take as a reference the position of different authors regarding this issue, This research seeks to analyze the internal control system applied to the inventories of commercial wholesale and retail SMEs located in the city of Santa Marta - Magdalena because many companies of this type in some cases tend to have failures in the internal control system applied to inventories, therefore, they are exposed to different risk situations. This project was carried out under a descriptive and explanatory study, with a qualitative and quantitative approach using a fully inductive method. To obtain results, a survey was designed in accordance with the components of the COSO III model (1- control environment. 2- risk assessment. 3-. Control activities. 4- information and communication. 5-. Monitoring and supervision), to evaluate how each component of the COSO methodology is doing and propose certain recommendations for commercial wholesale and retail companies to better use the internal control system applied to inventories to have better security, reliability, and efficiency in each of the inventory-related processes.