Internal control in the execution of works by direct administration in a local government of Peru
Descripción del Articulo
Objective. The objective of the study was to determine the relationship between internal control and the execution of works by direct administration in the District Municipality of Santa María del Valle, Huanuco, 2019. Methods. For it, a census sample composed of a total of 20 municipal collaborator...
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Formato: | artículo |
Fecha de Publicación: | 2023 |
Institución: | Universidad Nacional Hermilio Valdizan |
Repositorio: | Revistas - Universidad Nacional Hermilio Valdizán |
Lenguaje: | español |
OAI Identifier: | oai:revistas.unheval.edu.pe:article/2000 |
Enlace del recurso: | http://revistas.unheval.edu.pe/index.php/gacien/article/view/2000 |
Nivel de acceso: | acceso abierto |
Materia: | auditoría eficacia eficiencia prevención procedimientos audit effectiveness efficiency prevention procedures |
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Internal control in the execution of works by direct administration in a local government of PeruControl interno en la ejecución de obras por administración directa en un gobierno local del PerúHuayra Romero, OswaldoauditoríaeficaciaeficienciaprevenciónprocedimientosauditeffectivenessefficiencypreventionproceduresObjective. The objective of the study was to determine the relationship between internal control and the execution of works by direct administration in the District Municipality of Santa María del Valle, Huanuco, 2019. Methods. For it, a census sample composed of a total of 20 municipal collaborators was used. The research methodology used was applied, with a quantitative approach and a correlational descriptive level. A non-experimental and cross-sectional design was used. To obtain information from the population, the survey and questionnaire were used as a technique and instrument, respectively. The questionnaire was validated through experts judgment and demonstrated high reliability with a Cronbach alpha coefficient of 0.92. Results. The main result of the study revealed that there is a direct and significant relationship between internal control and the execution of works by direct administration (0.471). The risk assessment dimension also shows a direct and significant relationship (0.471). Similarly, the dimension of management control activities is directly and significant related. Conclusions. In conclusion, is confirmed the existence of a significant and direct relationship between "internal control" and the "execution of works by direct administration" in the District Municipality of Santa María del Valle, Huanuco, 2019.Objetivo. El objetivo del estudio fue determinar la relación entre el control interno y la ejecución de obras por administración directa en la Municipalidad Distrital de Santa María del Valle, Huánuco, 2019. Métodos. Para ello, se utilizó una muestra censal compuesta por un total de 20 colaboradores municipales. La metodología de investigación empleada fue de tipo aplicado, con un enfoque cuantitativo y un nivel descriptivo correlacional. Se empleó un diseño no-experimental y transversal. Para obtener información de la población, se utilizaron la encuesta y el cuestionario como técnica e instrumento, respectivamente. El cuestionario fue validado mediante juicio de expertos y demostró una alta confiabilidad con un coeficiente alfa Cronbach de 0,92. Resultados. El resultado principal del estudio reveló que existe una relación directa y significativa entre el control interno y la ejecución de obras por administración directa (0,471). La dimensión de evaluación de riesgos también muestra una relación directa y significativa (0,471). De manera similar, la dimensión de actividades de control gerencial está relacionada de forma directa y significativa. Conclusión. En conclusión, se confirma la existencia de una relación significativa y directa entre el "control interno" y la "ejecución de obras por administración directa" en la Municipalidad Distrital de Santa María del Valle, Huánuco, 2019.Escuela de PosGrado - Universidad Nacional Hermilio Valdizán2023-07-13info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlhttp://revistas.unheval.edu.pe/index.php/gacien/article/view/200010.46794/gacien.9.3.2000Gaceta Científica; Vol. 9 Núm. 3 (2023); 92-962617-43322414-2832reponame:Revistas - Universidad Nacional Hermilio Valdizáninstname:Universidad Nacional Hermilio Valdizaninstacron:UNHEVALspahttp://revistas.unheval.edu.pe/index.php/gacien/article/view/2000/1774http://revistas.unheval.edu.pe/index.php/gacien/article/view/2000/1778https://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessoai:revistas.unheval.edu.pe:article/20002024-02-03T21:53:14Z |
dc.title.none.fl_str_mv |
Internal control in the execution of works by direct administration in a local government of Peru Control interno en la ejecución de obras por administración directa en un gobierno local del Perú |
title |
Internal control in the execution of works by direct administration in a local government of Peru |
spellingShingle |
Internal control in the execution of works by direct administration in a local government of Peru Huayra Romero, Oswaldo auditoría eficacia eficiencia prevención procedimientos audit effectiveness efficiency prevention procedures |
title_short |
Internal control in the execution of works by direct administration in a local government of Peru |
title_full |
Internal control in the execution of works by direct administration in a local government of Peru |
title_fullStr |
Internal control in the execution of works by direct administration in a local government of Peru |
title_full_unstemmed |
Internal control in the execution of works by direct administration in a local government of Peru |
title_sort |
Internal control in the execution of works by direct administration in a local government of Peru |
dc.creator.none.fl_str_mv |
Huayra Romero, Oswaldo |
author |
Huayra Romero, Oswaldo |
author_facet |
Huayra Romero, Oswaldo |
author_role |
author |
dc.subject.none.fl_str_mv |
auditoría eficacia eficiencia prevención procedimientos audit effectiveness efficiency prevention procedures |
topic |
auditoría eficacia eficiencia prevención procedimientos audit effectiveness efficiency prevention procedures |
description |
Objective. The objective of the study was to determine the relationship between internal control and the execution of works by direct administration in the District Municipality of Santa María del Valle, Huanuco, 2019. Methods. For it, a census sample composed of a total of 20 municipal collaborators was used. The research methodology used was applied, with a quantitative approach and a correlational descriptive level. A non-experimental and cross-sectional design was used. To obtain information from the population, the survey and questionnaire were used as a technique and instrument, respectively. The questionnaire was validated through experts judgment and demonstrated high reliability with a Cronbach alpha coefficient of 0.92. Results. The main result of the study revealed that there is a direct and significant relationship between internal control and the execution of works by direct administration (0.471). The risk assessment dimension also shows a direct and significant relationship (0.471). Similarly, the dimension of management control activities is directly and significant related. Conclusions. In conclusion, is confirmed the existence of a significant and direct relationship between "internal control" and the "execution of works by direct administration" in the District Municipality of Santa María del Valle, Huanuco, 2019. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-07-13 |
dc.type.none.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.none.fl_str_mv |
http://revistas.unheval.edu.pe/index.php/gacien/article/view/2000 10.46794/gacien.9.3.2000 |
url |
http://revistas.unheval.edu.pe/index.php/gacien/article/view/2000 |
identifier_str_mv |
10.46794/gacien.9.3.2000 |
dc.language.none.fl_str_mv |
spa |
language |
spa |
dc.relation.none.fl_str_mv |
http://revistas.unheval.edu.pe/index.php/gacien/article/view/2000/1774 http://revistas.unheval.edu.pe/index.php/gacien/article/view/2000/1778 |
dc.rights.none.fl_str_mv |
https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf text/html |
dc.publisher.none.fl_str_mv |
Escuela de PosGrado - Universidad Nacional Hermilio Valdizán |
publisher.none.fl_str_mv |
Escuela de PosGrado - Universidad Nacional Hermilio Valdizán |
dc.source.none.fl_str_mv |
Gaceta Científica; Vol. 9 Núm. 3 (2023); 92-96 2617-4332 2414-2832 reponame:Revistas - Universidad Nacional Hermilio Valdizán instname:Universidad Nacional Hermilio Valdizan instacron:UNHEVAL |
instname_str |
Universidad Nacional Hermilio Valdizan |
instacron_str |
UNHEVAL |
institution |
UNHEVAL |
reponame_str |
Revistas - Universidad Nacional Hermilio Valdizán |
collection |
Revistas - Universidad Nacional Hermilio Valdizán |
repository.name.fl_str_mv |
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repository.mail.fl_str_mv |
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1845702505648881664 |
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13.04219 |
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La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).