RODRÍGUEZ, Jorge Laureano Moya;CARVAJAL, Tirso Lorenzo Reyes2025-03-312016SANTOS, Isaque Veloso dos. Análise das relações existentes entre as perdas registradas e as falhas de controle interno de uma rede de drogarias – estudo de caso. 2016. Dissertação (Mestrado Profissional em Engenharia de Processos) – Instituto de Tecnologia, Universidade Federal do Pará, Belém, 2016.https://rigalileo.itegam.org.br/handle/123456789/948The Brazilian drugstore market is gaining importance as an economic activity due to its growth in revenue, employees, and customers served. Regardless of the company’s size, effective internal control is essential, particularly in inventory management, as minor oversights can lead to losses and reduced profits. This study analyzes the relationship between recorded losses and internal control failures in a drugstore chain. The research is explanatory, descriptive, bibliographic, and exploratory, using both quantitative and qualitative analysis. Losses of R$ 1,206,075.97 were identified in 2014, highlighting weaknesses in internal inventory control and the need for improvements to minimize such losses.Controle internoGestão de estoqueDrogariasPerdas financeirasAuditoriaDissertação de MestradoEngenharia de Produção