Internal control to prevent irregularities in critical areas of registration area Sunarp – Pucallpa

• Autor: Vilca-Ramirez, Ruselli F.
• Formato: artículo
• Fecha de Publicación: 2019
• Institución: Universidad Nacional Hermilio Valdizan
• Repositorio: Revistas - Universidad Nacional Hermilio Valdizán
• Lenguaje: español
• OAI Identifier: oai:revistas.unheval.edu.pe:article/421
• Enlace del recurso: http://revistas.unheval.edu.pe/index.php/gacien/article/view/421
• Nivel de acceso: acceso abierto
• Materia: control interno; áreas críticas; imagen institucional; internal control; critical areas; institutional image

This research was mainly aimed Diagnose and Analyze the Internal Control Registry Zone as a tool to prevent irregularities in critical areas of Accounting and Administration in order to optimize the management and position the corporate image. The study was not applied research experimental and correlational design. The population or universe of study was constituted all registry areas where staff, administrative, technical and main adherents as accountants, managers, economists, lawyers, engineers who perform various tasks in each unit and participated sample was selected intentionally being formed by 31 workers (officers, directors and employees) office of registry   Zone No. VI - home Pucallpa. Bibliographic work sheets, summary records and transcription, opinion survey questionnaire and interview card were used as instruments. The results show that most respondents agree that there is management documents, standards and guidelines, organizational structure and plan for flexibility; the accounting policies and Administrative Rules apply; which has management tools in making decisions to protect the corporate image and takes into account the sustainability of administrative accounting internal control documents. Concluding that the implementation of internal control favorable influence on the governance, making the assessment of the institutional image.