Control interno de los bienes patrimoniales y los estados financieros de la Municipalidad Provincial de Contamana, 2023

• Autor: Pasquel Flores, Fernando
• Formato: tesis de grado
• Fecha de Publicación: 2023
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/9253
• Enlace del recurso: https://hdl.handle.net/20.500.12737/9253
• Nivel de acceso: acceso abierto
• Materia: Auditoría interna; Estados financieros; Patrimonio municipal; Bienes; https://purl.org/pe-repo/ocde/ford#5.06.02

The investigation developed with the objective of verifying the relationship between the internal control of patrimonial assets and the financial statements of the Provincial Municipality of Contamana, 2023; therefore, it is specified that it was of a basic type, with a descriptive and correlational approach, as well as a non-experimental design, for which it took 50 collaborators as a sample, the survey was the ideal technique to know the perception of these people, and registered in a questionnaire. After processing and analyzing the results, the work concluded that the control of assets is qualified by 62% as adequate, likewise, the management and interpretation of financial statements are qualified by 58% of workers as adequate. In general, it was determined that the internal control of assets and financial statements maintain an average positive relationship of 69.8% in 2023, in addition, the control environment (56.9%), risk assessment (75.6%), control activities (43.2%), as well as information and communication (61.3%) establish a positive and significant relationship with the management and interpretation of financial statements.