The development of this study is directed at the internal control of the inventory of Comercial Gran Hogar, this being a fundamental part for the development of its economic activity, therefore, the need to define the knowledge regarding inventory control is important for compliance. of the objectives set, as inventory represents the asset that allows the company to generate profitability, safeguarding it is a priority, in order to examine inventory control, the contribution of other authors is necessary through the bibliographical citations that contribute to base the processes and components necessary to safeguard the inventory and in turn this contributes to the achievement of the company's objectives. For the correct evaluation of the inventory it is necessary to determine the control processes and their components, detailing each one with the purpose of establishing adequate control processes for inventory management, in that sense the generation of an inventory control environment contributes to a correct direction of the same, having as a priority the fulfillment of the outlined objectives and the protection of the inventory, carrying out risk assessments that conceive effective and efficient control activities for the success of the inventory control model.The development of this study is directed at the internal control of the inventory of Comercial Gran Hogar, this being a fundamental part for the development of its economic activity, therefore, the need to define the knowledge regarding inventory control is important for compliance. of the objectives set, as inventory represents the asset that allows the company to generate profitability, safeguarding it is a priority, in order to examine inventory control, the contribution of other authors is necessary through the bibliographical citations that contribute to base the processes and components necessary to safeguard the inventory and in turn this contributes to the achievement of the company's objectives. For the correct evaluation of the inventory it is necessary to determine the control processes and their components, detailing each one with the purpose of establishing adequate control processes for inventory management, in that sense the generation of an inventory control environment contributes to a correct direction of the same, having as a priority the fulfillment of the outlined objectives and the protection of the inventory, carrying out risk assessments that conceive effective and efficient control activities for the success of the inventory control model.El desarrollo del presente estudio se direcciona en el control interno del inventario del Comercial Gran Hogar, siendo este parte fundamental para el desarrollo de su actividad económica, por lo tanto, la necesidad de definir los conocimientos referentes al control del inventario es importantes para el cumplimiento de los objetivos trazados, al representar el inventario el activo que le permite a la empresa generar rentabilidad, el resguardo del mismo constituye una prioridad, para lograr examinar el control del inventario es necesario el aporte de otros autores a través de las citas bibliográficas que contribuyan a fundamentar los procesos y componentes necesarios para salvaguardar el inventario y a su vez este contribuya con el logro de los objetivos de la empresa. Para la correcta evaluación del inventario es necesario determinar los procesos de control y sus componentes, detallando cada uno con la finalidad de establecer procesos de control adecuados para el manejo del inventario, en ese sentido la generación de un ambiente de control del inventario contribuye a una correcta dirección del mismo, teniendo como prioridad el cumplimiento de los objetivos trazados y el resguardo del inventario, realizando evaluaciones de riesgo que conciban actividades de control eficaces y eficientes para el éxito del modelo de control del inventario.