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El presente trabajo estuvo encauzado a la Evaluacion del control interno del area de inventario de materia prima y productos terminados en la fabrica de puros ACCSA, mediante el analisis de los cinco componentes del informe COSO.  Este estudio se realizo tomando en consideracion el enfoque cuali-cuantitativo de tipo descriptivo y de corte transversal. La muestra utilizada fue de siete funcionarios de la empresa que estan directamente relacionados con el area de inventarios. La informacion se obtuvo utilizando tecnicas de levantamiento de datos, tales como: entrevistas, encuestas y revision documental. Estos dieron un mejor entendimiento sobre los procedimientos que se llevan a cabo en la fabrica respecto a la administracion y manejo del inventario de materiales y mercancias. Los resultados obtenidos indican que los controles internos de inventarios que se aplican en la fabrica son ineficientes, ocasionando problemas de segregacion de funciones que derivan en incertidumbre en cuanto a la realizacion de las operaciones de inventario de manera efectiva y poniendo en duda la confiabilidad de la informacion financiera. Palabras clave: Control interno, inventarios, segregacion de funciones. ABSTRACT This work been addressed to the Evaluation of internal controls carried out in the area of materials and goods inventory of the cigar manufacturing company ACCSA, through the analysis of the five components of COSO report. For this purpose the study was developed taking into account the qualitative and quantitative approach, descriptive and cross-sectional. The sample used was obtained from a staff of seven employees that are directly related to the inventory area.   Information was gathered using data collection techniques, such as interviews, inquiries and documentary research. This provided a better understanding of the procedures carried out in the factory for the administration and management of the inventory of materials and goods, as well as the employee’s commitment and their duties related to these procedures. The survey results indicate that inventory internal controls carried out at the factory turn to be ineffective and cause problems of segregation of duties generating doubts on the proper execution of inventory operations and questioning the reliability of the financial information coming from the area. Keywords: Internal control, inventories, segregation of duties.

Evaluación del control interno del área de Inventarios en la fábrica de puros ACCSA