Internal Control as a Competitive Key: The Case of Apparel and Footwear MSEs in Ica

Abstract

Internal control and competitiveness are fundamental factors for strengthening micro and small enterprises (mypes), which play a key role in the national economy. The objective of this research was to analyze the influence of internal control on the competitiveness of the mypes dedicated to the sale of clothing and footwear in the city of Ica. A quantitative approach was used, with a non experimental design, transversal and descriptive-correlational level. Data collection was carried out by means of a questionnaire applied to 50 management and sales managers (managers, administrators and salespersons). The descriptive results indicate that 60% of the respondents perceive a medium level of internal control and competitiveness, while 40% report a high level. At the inferential level, a positive and significant correlation between both variables was evidenced (Rho = 0.441; p = 0.001), which allowed the acceptance of the alternative hypothesis. It is concluded that a well-structured internal control system has a favorable influence on competitiveness, since it facilitates decision making, improves cost management and strengthens the relationship with suppliers. All this allows MSEs to offer quality products, competitive prices and better customer service, key factors for their sustainability in the market.