Internal control and supply planning in small pulp paper importing companies, Lima 2025

Abstract

This research article examines the interaction between internal control mechanisms and supply planning processes in small cellulose paper importing companies in Metropolitan Lima, 2025. Through a qualitative methodology with a non-experimental cross-sectional design, data collected from semi-structured interviews with logistics officers from three organizations in the sector were analyzed. The results demonstrate that a comprehensive internal control system enhances supply management efficiency. Key barriers identified include the lack of systematic audits, reliance on manual inventory processes, and insufficient integration of technological tools. These limitations impact demand forecasting accuracy, cause logistical chain delays, and reduce the capacity to negotiate with international suppliers. Additionally, the lack of standardization in purchasing protocols was found to increase exposure to global market fluctuations. The study concludes that adopting automated internal controls, coupled with training in predictive management, strengthens the competitive position of these companies in a dynamic commercial environment. This work contributes to the literature by linking internal practices with operational resilience in sectors highly dependent on imports.