El Marco Integrado de Control Interno COSO 2013 y su influencia en la Gestión Empresarial de las pequeñas empresas mineras en el Perú

  • Descripción del artículo
  • The present research work aims to delimit the integrated internal control framework COSO 2013 and the influence it has on the small mining companies´ business management in Peru. First of all, this research defines the integrated internal control frame COSO 2013, the business management, risk method...

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Main Author: Alayo Vilcarromero, Zoila Abigail
Format: Tesis de grado
Language: spa
Published: 2016
Subjects:
Online Access: http://hdl.handle.net/10757/621003
Summary:The present research work aims to delimit the integrated internal control framework COSO 2013 and the influence it has on the small mining companies´ business management in Peru. First of all, this research defines the integrated internal control frame COSO 2013, the business management, risk methodology, The Auditing International Regulations (NIA) related to internal control and finally, The Financial Information International Regulations (NIIF) in relation with the mining sector. With the purpose of accomplishing the research objective, the qualitative research has been employed, based on a deep interview and a quantitative research which consists of applying surveys to company directors of the mining sector that belong to the Small Mining Producer stratum (PPM). At the same time, the implementation of the internal control model COSO 2013 has been developed in a company of the mining sector, the one that has been analyzed for a determined period, considering the criteria that have been developed in a theorical way along the research work, in which the components, principles and interest topics have been detailed. The risk methodology has been taken into consideration to analyze the internal control system and the entity deficiencies. Support in the implementation has been got from the high direction to the collaborators who have seen the changes originated due to the internal control system COSO 2013 adoption. It has been determined that the small companies from the mining sector apply controls in accordance with their necessities but they do not have knowledge regarding to an internal control system. It has been seen that this has direct implication in the business management as it offers optimal control tools that encourage a sustainable development in the organization.

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