Internal control for proper inventory management in a provincial municipality.

Abstract

The objective of the investigation was to determine the relationship between internal control and adequate inventory management in a provincial municipality. The study corresponds to the quantitative approach, applied type, non-experimental design and correlational descriptive level; the survey technique was used, and the instruments were the internal control and inventory management questionnaire. The results indicate that there is a positive and good correlation (Rho = 0.900) between internal control and inventory management, evidencing that the relationship is significant (p = 0.000 < 0.05) in a provincial municipality in the Lima Provinces region, Peru, 2023.