Managing stock effectively is important for any business, because without enough stock, production and sales will grind to a halt. Stock control involves careful planning to ensure that the business has sufficient stock of the right quantity available at the right time. Internal control is the process designed to ensure reliable financial reporting, effective and efficient operations, and compliance with applicable laws and regulations. The internal control system provides for safeguarding of assets and proper recording of transactions. This research is done about the inventory internal control system in Burger King outlets located in Portmore.
Companies should store inventory in secure spacious warehouses so that inventory is not stolen or damaged. Goods and resources of similar type should be kept in the same general area of the warehouse to minimize confusion and to ensure accurate counts. In an aid to control stock most companies use physical inventory counts which are a way of ensuring that a company's inventory management system is accurate and as a check to make sure goods are not being lost or stolen or cycle counts which is conducted periodically throughout an accounting period as a means to ensure that the information in its inventory management system is correct.

A company's investment in inventory is usually a large one, and it may be comprised of a large number of merchandise items that can be readily stolen and resold. If the inventory contains mostly raw materials, then keeping track of it is essential for ensuring that the production processes using it will not run short of materials. In A. Artwell’s blog, an accountant for 10years she listed the key internal controls of inventory as organizing the inventory, counting all incoming inventory, tagging all inventory, conducting cycle counts, and signing for all inventory removed from the