1
tesis de grado
Publicado 2024
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The objective of this report was to relate the internal audit with the accounting process at the Peruvian Amazon Research Institute, Iquitos 2023, where an applied methodology, descriptive and correlational level with a non experimental design was used. 93 servers were taken as a sample and a questionnaire was used to collect information. According to the results obtained, the internal audit at the Peruvian Amazon Research Institute, Iquitos, is regular due to the lack of clarity in the identification of evaluation needs. Although control mechanisms are adequate, recommendations are sometimes made to address and improve deficiencies found. Regarding the accounting process, it is carried out on a regular basis, sometimes the system interface provides validations and controls to ensure the consistency and accuracy of the data entered, but mostly digital accounting books are used to record ...
2
tesis de grado
Publicado 2023
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In the present research work, the objective was to determine the relationship between public management and the use of the SIAF in the Research Institute of the Peruvian Amazon, Iquitos 2022, choosing to be an applied study of a descriptive-correlational level with a non-experimental design, where we have worked with 93 workers, for the data collection the survey and questionnaire have been used. Therefore, it was concluded that public management has been developing very efficiently, because the entity always uses strategic plans as a tool to establish actions to achieve institutional goals. On the other hand, optimal use has been made of the SIAF, since it always systematizes the accounting in the commitment phases and is formalized through cash receipts. Finally, it is determined that there is a relationship between the variables, being corroborated by a coefficient and a significance ...