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Internal control is important for the organization. This is implemented through plans, methods, principles, internal rules, procedures and mechanisms of verification and evaluation; which lead to a better control of inventories in such a way that ensures that they are properly protected; with the contribution to avoid overstocking, fluctuation of quantities, wrong measurement of its value, wrong measurement of costs and the time spent to perform an accounting closure.It is intended to implement a matrix that identifies and assesses the risks in the inventory cycle in order to evaluate the control method that is executed within the company; conducting interviews, surprise visits to the warehouse, review of the documentation used, physical count and application of questionnaires to justify the finding.As a result, the company will be able to implement improvements to the control process in the inventory area, finding a more efficient and effective flow when performing the activities and operations of the company.