The study focuses on the relationship between internal control and inventory management in clothing retail companies in Iquitos during 2024, highlighting the importance of both elements in enhancing operational efficiency and mitigating risks. The research identifies significant deficiencies in these areas, such as the lack of segregation of duties, inadequate policies, and limited adoption of technology, which result in cost overruns and material losses. Through a quantitative approach and a non-experimental, correlational design, the study demonstrates a positive and significant relationship between internal control and inventory management, where the former plays a crucial role in improving the procedures of the latter. The findings indicate that more than 50% of internal control procedures are implemented in companies in Iquitos, reflecting a moderate level of control. Similarly, inv...