Objetivo: Establecer la influencia y alcances por la aplicación de la herramienta informática “Computer Assisted Audit Techniques” y “Generalized Audit Software” (CAAT-GAS) para la contabilidad forense sobre las investigaciones por casos de corrupción en el marco del expediente Lavajato 2024. Metodología: Investigación de enfoque cuantitativo, no experimental de tipo explicativo y correlacional. La población se compone de 99 contadores que laboran en el Ministerio Público y en la Procuraduría Publica ADHOC caso Lavajato. El instrumento de recolección de datos utilizado fue el cuestionario y la técnica fue la encuesta sobre los 79 contadores forenses de la muestra. Resultados: Se obtuvo que existe correlación e influencia significativa entre la formación del contador forense como analista de datos, la formalización del uso de la herramienta por parte de la Alta Direcc...

Una Administración Tributaria moderna y eficiente considera dentro de sus estrategias el uso intensivo de Tecnologías de Información que acompañen a sus sistemas de negocio. Objetivo. En la presente investigación, se muestra una propuesta de expediente electrónica para el proceso de fiscalización tributaria correspondiente a la auditoria tributaria en la Administración Tributaria SUNAT para el 2016.Material y Métodos. Se propone una investigación de tipo cualitativa de diseño bibliográfico y documental. Resultados. Producto de la investigación se obtiene un proceso estandarizado del proceso de fiscalización tributaria sobre el cual se identifican y clasifican los documentos del proceso, su origen así como los meta datos que les corresponden. Asimismo, se presenta una propuesta de jerarquía que debe seguir el expediente del contribuyente de manera general para luego mostra...

Descripción: Curso electivo de especialidad en la carrera de Contabilidad y Administración, de carácter teórico-práctico, dirigido a los estudiantes de noveno ciclo, que proporciona conocimientos sobre auditoría de sistemas, considerando el control interno, seguridad y ciberseguridad como ejes relevantes. La Auditoria y Tecnologías de la Información es necesario conocimiento para el profesional contable, a fin de que pueda aplicar herramientas de las tecnologías de información en la labor de auditoría, así como participar en procesos de auditoría sistemas contribuyendo con el know how de la profesión contable y pueda generar entregables de calidad. Propósito: Este curso se ha diseñado con la intención de que el estudiante adquiera habilidades y conocimientos de tecnologías de información y pueda generar valor en el campo de auditoría, además como experto en el marco ...

The purpose of the study was to present the results of a bibliometric analysis and literature review on the scientific production related to artificial intelligence (AI) applied to accounting and auditing, contained in the Scopus database between 2020 and 2023. The PRISMA model was used to identify the studies, due to its transparency in the process of obtaining relevant literature. For the first part, a descriptive and quantitative bibliometric analysis with keyword search in the Scopus database was used. For the second part, a subjective approach was followed based on a qualitative analysis based on the author’s interpretation. Both approaches were considered for their complementarity. The main quantitative characteristics of journals, authors, articles, conceptual structure, and social structure were identified. Also, the ethical implications of AI applied to accounting and auditing...

Objective. The contribution of brand image to consumer behavior is explored, since, in the business world, the impact of reputation on consumers with respect to the company's brand can determine the success or decline of an organization. Methodology. The approach is based on a solid qualitative documentary analysis. The PRISMA methodology is applied. Which involves an exhaustive search of the relevant literature, followed by the evaluation of the sources for the development of the work. Results and Discussion. Twenty-two articles published in high impact journals were obtained. Multiple interpretations and considerations on the concept of consumer behavior, as well as brand image, stand out. However, a common conception of consumer behavior refers to the perception of habits, lifestyles, attitudes and practices. Implications of the research. The implications of this research suggest that...

VIRTUAL REALITY (VR) HAS EMERGED AS AN INNOVATIVE TOOL IN THE FIELD OF PHYSICAL REHABILITATION (PR), OFFERING AN IMMERSIVE APPROACH TO IMPROVE MOTOR FUNCTION AND QUALITY OF LIFE IN PATIENTS. HOWEVER, THE EFFECTIVENESS OF VR COMPARED TO OTHER REHABILITATION METHODS REMAINS UNDER STUDY. THE PRESENT STUDY AIMS TO ANALYZE THE USES OF VR IN PR THROUGH A SYSTEMATIC REVIEW OF THE AVAILABLE LITERATURE, ASSESSING ITS IMPACT ON PHYSICAL FUNCTION AND QUALITY OF LIFE IN PATIENTS. A SYSTEMATIC REVIEW WAS CONDUCTED FOLLOWING PRISMA GUIDELINES. 21 STUDIES PUBLISHED BETWEEN 2014 AND 2024 WERE SELECTED, OBTAINED FROM DATABASES SUCH AS SCOPUS, SCIENCEDIRECT, AND EBSCO. THE STUDIES INCLUDED DIVERSE POPULATIONS REQUIRING PR USING IMMERSIVE AND NON-IMMERSIVE VR TECHNOLOGIES. THE STUDIES SHOWED THAT IMMERSIVE VR PROVIDED GREATER IMPROVEMENTS IN BALANCE AND GAIT, ESPECIALLY IN PATIENTS WITH PARKINSON'S, COMPAR...

The systematic review approaches the role of influencers on young consumers. It provides clues about the consumption behavior of young people and the characteristics of influence. The methodology follows the PRISMA statement. The Scopus and Web of Science search yielded 432 articles from the last 5 years, and 29 were selected. The significant impact of influencers on young consumer behavior is highlighted, emphasizing the crucial role of social media and influencer marketing, especially influencer credibility. Key topics include the magnitude of influence on young people, the relationship between relationship strength and trust, and the perception of authenticity in collaborations with brands. Disclosure affects perception, highlighting the importance of trust and credibility in influencer marketing campaigns. Brands must carefully evaluate influencers to maintain audience trust in their...

jorge_hilario@unu.edu.pe

OBJECTIVE. THIS PAPER AIMS TO DELINEATE HOW DIGITAL TOOLS HAVE TRANSFORMED THE PROCESS OF PLAGIARISM DETECTION WITHIN THE ACADEMIC CONTEXT. DESIGN/METHODOLOGY/APPROACH. THIS STUDY WAS CONDUCTED THROUGH A SYSTEMATIC REVIEW OF THE LITER-ATURE. THE PRISMA METHODOLOGY WAS EMPLOYED FOR THE SEARCH AND SELECTION OF ARTICLES. THE RESEARCH WAS CONDUCTED USING THE SCOPUS AND WEB OF SCIENCE DATABASES, FROM WHICH 20 ARTICLES ADDRESSED THE SUBJECT MATTER BETWEEN 2014 AND 2024 WERE SELECTED. RESULTS/DISCUSSION. THE FINDINGS DEMONSTRATED A NOTABLE ADVANCEMENT IN THE PRECISION AND EFFEC-TIVENESS OF THESE TECHNOLOGIES. ETHICAL CONCERNS ABOUT PRIVACY AND DATA UTILIZATION WERE ALSO IDENTIFIED, NECESSITATING THEIR MONITORING IN SUBSEQUENT INVESTIGATIONS. CONCLUSIONS. CONSIDERING THE OUTCOMES MENTIONED ABOVE, DIGITAL INSTRUMENTS HAVE EXPERIENCED A NOTABLE EVOLUTION IN THE DOMAIN OF ACADEMIC PLAGIARISM DETECT...

En esta colección se desarrolla temas tributarios y aduaneros en especial referidos a la facultad de fiscalización de la SUNAT. En ese cometido se trata sobre la detección de indicios de delito tributario; una propuesta de un modelo de detección e investigación del fraude fiscal; el uso de los medios electrónicos para la fiscalización del sector inmobiliario y su impacto en las rentas de capital; la facultad de fiscalización y los derechos de los administrados; la facul tad de fiscalización y el debido procedimiento; la detección del fraude fiscal aprovechando la fusión SUNAT y ADUANAS; la facultad de fiscalización: los derechos del contribuyente; la calificación económica del hecho imponible y su aplicación en el procedimiento de fiscaliza ción tributaria; ¿cómo enfrentar la planificación fiscal de grupos económicos que aprovechan las regiones con tributación nula o...

THE COVID-19 PANDEMIC AND ASSOCIATED LOCKDOWN MEASURES HAVE HAD A SIGNIFICANT IMPACT ON ADOLESCENT PHYSICAL ACTIVITY (PA). THIS STUDY AIMED TO EVALUATE THE LEVEL OF PA OF ADOLESCENTS IN PRIVATE SECONDARY EDUCATIONAL ESTABLISHMENTS IN THE CITY OF LIMA AFTER THE PERIOD OF CONFINEMENT DUE TO COVID-19. A CROSS-SECTIONAL DESCRIPTIVE STUDY WAS CARRIED OUT WITH A SAMPLE OF 380 STUDENTS (202 MEN AND 178 WOMEN) AGED 14 TO 16, USING THE "PHYSICAL ACTIVITY QUESTIONNAIRE FOR ADOLESCENTS" (PAQ-A) TO MEASURE PA. THE RESULTS INDICATED THAT POST-CONFINEMENT PA LEVELS ARE BELOW THE WHO RECOMMENDATIONS, WITH THE OVERALL AVERAGE OF THE PAQ-A SCORES FALLING WITHIN THE RANGES OF PHYSICAL INACTIVITY. SOCIODEMOGRAPHIC ANALYZES REVEALED SIGNIFICANT DIFFERENCES BY GENDER AND AGE, WITH MALE ADOLESCENTS REPORTING HIGHER LEVELS OF PA THAN FEMALE ADOLESCENTS, AND 14-YEAR-OLDS BEING MORE ACTIVE THAN 16-YEAR-OLDS. FUR...

ACADEMIC STRESS IS A COMMON PROBLEM AMONG NURSING STUDENTS, ESPECIALLY DURING EXAM PERIODS. THIS STUDY AIMS TO ANALYZE THE RELATIONSHIP BETWEEN PHYSICAL ACTIVITY LEVELS AND PERCEIVED ACADEMIC STRESS IN NURSING STUDENTS DURING FINAL EXAMS. A DESCRIPTIVE CROSS-SECTIONAL STUDY WAS CONDUCTED WITH 43 STUDENTS. PHYSICAL ACTIVITY WAS MEASURED USING ACTIGRAPH WGT3X ACCELEROMETERS, AND ACADEMIC STRESS WAS ASSESSED WITH THE SISCO INVENTORY. DESCRIPTIVE STATISTICS AND NONPARAMETRIC TESTS (MANN-WHITNEY AND KRUSKAL-WALLIS) WERE USED TO ANALYZE THE DATA. RESULTS SHOWED THAT WOMEN REPORTED SIGNIFICANTLY HIGHER LEVELS OF ACADEMIC STRESS (P=.0049) AND THAT STUDENTS WITH HIGHER ACADEMIC WORKLOADS PERFORMED LESS MODERATE TO VIGOROUS PHYSICAL ACTIVITY (P<.05). SEDENTARY BEHAVIOR WAS HIGHER IN THOSE WITH LOWER STRESS LEVELS (P=.0492). THESE FINDINGS SUGGEST THAT ACADEMIC STRESS MAY NEGATIVELY INFLUENCE PHYSI...