Gestión de Riesgos en Inventarios: Un Nuevo Enfoque en la Auditoría Interna

This article addresses inventory risk management as a key component to improve operational efficiency in companies, especially through the implementation of internal audits and advanced technologies. The study aims to examine how technological tools and forensic audits can mitigate risks such as fraud, obsolescence and spoilage in inventories. The methodology employed includes a literature review of 621 papers obtained from Scopus between 2019 and 2024, supplemented with Google Scholar sources and correlation analysis with VOSviewer. The results show that technologies such as warehouse management systems (WMS), drones and artificial intelligence optimize accuracy and efficiency in inventory control. The discussion highlights that, although the adoption of these technologies involves a high initial cost, their return is significant, improving both the quality of financial reporting and management decision making. The main conclusion is that comprehensive risk management, supported by proactive internal audits and advanced technologies, is essential to ensure the operational and financial sustainability of companies.