Internal control in the execution of works by direct administration in a local government of Peru

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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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Detalles Bibliográficos
Autor: Huayra Romero, Oswaldo
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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spelling 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
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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
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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
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instacron:UNHEVAL
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instacron_str UNHEVAL
institution UNHEVAL
reponame_str Revistas - Universidad Nacional Hermilio Valdizán
collection Revistas - Universidad Nacional Hermilio Valdizán
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