The State as any organization needs to take direction and management models that ensure the aims and objectives of the good use of public budgets that is assigned. Two phenomena that have precluded this management is evident in the respect in recent years. On the one hand, the absence of officials with ability to add direction and management in State entities in the Peru, and on the other, hand operated “punitive” public server characterized by “anomie” that based on their actions, which many times is instilled within the State, practices and trigger nothing efficient, effective and transparent, but acquired in its socio-cultural formation as it is the “moral anomie” characterized by the so-called “middle tolerance”. Specifically through the present paper analyzes and describes the characteristics and trends of the actions of the State worker before these two phenomena qu...

Objective: The research aimed to describe and explain how audit with criteria for continuous improvement could to improve the management of processes in state entities that provide care services, based on the recommendations that flow from the reports of the institutional control bodies, forming the National Control System, with the aim of achieving basic criteria of efficiency, efficiency, economy and legality in the health benefits made by the public sector , represented by the Ministry of Health -Minsa and EsSalud. Method: The approach of the study is quantitative, the type of descriptive, correlational and exploratory research, with non-experimental transactional design. Questionnaires were applied at Likert scale and dichotomous scale, the analysis of which was carried out comparing the technical audit procedures carried out in the hospitals of Minsa and Essalud , by analyzing cases...

El Estado como toda organización necesita adoptar modelos de Dirección y Gerencia que aseguren los fines y objetivos del buen uso de los presupuestos públicos que se le asignan. Al respecto en los últimos años se ha evidenciado dos fenómenos que han imposibilitado este manejo. Por un lado, la ausencia de funcionarios con capacidad para sumir la Dirección y Gerencia en las Entidades Estatales en el Perú, y por otro, lado el accionar “punitivo” del servidor público caracterizado por la “anomia” sobre la que basa sus actos, el mismo que muchas veces es inculcado al interior del estado, por prácticas y accionar nada eficientes, eficaces y transparentes, sino adquiridos en su formación socio-cultural como es la “anomia moral” caracterizada por la llamada “ Tolerancia media”. Específicamente a través del presente trabajo se analizan y describen las características...

Objective: The research aimed to describe and explain how audit with criteria for continuous improvement could to improve the management of processes in state entities that provide care services, based on the recommendations that flow from the reports of the institutional control bodies, forming the National Control System, with the aim of achieving basic criteria of efficiency, efficiency, economy and legality in the health benefits made by the public sector , represented by the Ministry of Health -Minsa and EsSalud. Method: The approach of the study is quantitative, the type of descriptive, correlational and exploratory research, with non-experimental transactional design. Questionnaires were applied at Likert scale and dichotomous scale, the analysis of which was carried out comparing the technical audit procedures carried out in the hospitals of Minsa and Essalud , by analyzing cases...

The study gathers perceptions about the Peruvian pension system regarding the possibility of optimizing the financial management of the resources of the National Pension Fund, aiming to create a greater profitability and competitiveness with respect to the system, generating a real alternative the private pension system.A documentary analysis was carried out and surveys were applied to three groups of informants: organized social sector, academic specialists, and pension system managers. The research problem was: How does the intervention of the ONP (National Pension Bureau) with professionalization of investments affects the competitiveness of the Pension System in Peru? The results obtained from the application of the surveys to specialists and representatives of the social sector were that the professionalization of ONP investments is possible and desirable, requiring regulatory and a...

The study gathers perceptions about the Peruvian pension system regarding the possibility of optimizing the financial management of the resources of the National Pension Fund, aiming to create a greater profitability and competitiveness with respect to the system, generating a real alternative the private pension system.A documentary analysis was carried out and surveys were applied to three groups of informants: organized social sector, academic specialists, and pension system managers. The research problem was: How does the intervention of the ONP (National Pension Bureau) with professionalization of investments affects the competitiveness of the Pension System in Peru? The results obtained from the application of the surveys to specialists and representatives of the social sector were that the professionalization of ONP investments is possible and desirable, requiring regulatory and a...

Los líderes son pieza clave en las organizaciones de todos los sectores, a partir de sus competencias se construye gran parte de las características de la organización. Las organizaciones públicas requieren líderes cada vez más flexibles y capacitados para el desenvolvimiento de formulas de trabajo que permitan el alcance de metas cada vez más complejas producto de las dinámicas y demandas del mundo contemporáneo. El objetivo de este trabajo es describir como se percibe el liderazgo en organizaciones públicas en Lima, Perú. La investigación corresponde a un trabajo cuantitativo de tipo descriptivo y de diseño no experimental, para el cual se aplicó un cuestionario. Los resultados indican que la percepción general sobre el liderazgo es positiva, destacando aspectos como la promoción del trabajo colaborativo, el reconocimiento de competencias particulares y el abordaje mult...

El objetivo principal fue establecer la relación entre técnicas forenses (TF) y prevención y detección de fraude (PDF) en las empresas estatales peruanas (Período 2018). Metodología: Se aplicó una ficha de observación a una muestra de auditores gubernamentales con experiencia profesional en instituciones públicas y empresas estatales. Resultados. Se comprobó la existencia de una relación significativa entre ambas variables, con un índice de Correlación del 72.3%, y un nivel de significación de 0.00%; con niveles de regular (-) para las variables (TF 1.87 y PDF 1.63). Conclusión principal: Las causas potenciales de la baja correlación y bajos puntajes son el grado de anomia social, percepción de impunidad, y la ausencia de una voluntad política sobre la viabilidad del Estado y su actividad empresarial.