The research aimed to determine the relationship between internal control and inventory management of Constructora PETER Contractors S.R. LTDA of the city of Huánuco in 2018. It was of quantitative approach, applied level, prospective, cross-sectional of descriptive correlational type. The sample population consisted of 18 workers, not probabilistically selected for the convenience of the researcher. The survey technique was used and as an instrument the internal control and inventory management questionnaire, previously validated and reliable using the Cronbach Alpha (α = 0.87). A descriptive analysis was performed and the hypothesis test was carried out using the X2, for p <0.05. The ethical research considerations were applied. The results indicate that 88.9% (16) considered that internal control was properly applied and 11.1% (2) reported otherwise; 94.4% (17) of the respondents...