The study of the implications of audit and internal control over the inventory management, within the entity, has an essential role in the organization of the stock accounting. The audit covers the interests of shareholders and internal control of the executive management. The validation of the research results are performed based on the basis of the content analysis method combined with other general methods. Regardless of interests and objectives, the efficient management of stocks determines the increase of the profit and the satisfaction of the interests of both parties. Inventory accounting follows both a real, complete record of all components and a rigorous control of each economic transaction.