Control interno y gestión de inventarios de la empresa JL Barrientos SAC, Ayacucho

Abstract

The main objective of the research is to establish the relationship between internal control and inventory management at JL Barrientos SAC, Ayacucho 2024. Regarding the methodology, a quantitative approach was used, with a leveled correlation, a nonexperimental and cross-sectional design. The research was conducted with 25 employees who were given two Likert surveys to evaluate internal control and inventory management based on their perception. The study indicates a significance level of 0.000, which is lower than the 0.05 significance level, which supports the decision adopted. It is noted that a Pearson correlation of 0.606 establishes a moderate correlation between internal control and inventory management, thus corroborating the proposed hypothesis. Additionally, it is noted that a Pearson correlation of 0.606 achieves a moderate level of relationship between internal control and inventory management.