La relación entre control interno y eficiencia operativa en la empresa Bitel en Iquitos, año 2022

• Autores: Cisneros Panduro, Jhon Antony, Cisneros Panduro, Tania Janeth
• 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:20.500.12737/10015
• Enlace del recurso: https://hdl.handle.net/20.500.12737/10015
• Nivel de acceso: acceso abierto
• Materia: Supervisión interna; Eficiencia organizacional; Satisfacción del cliente; Industria de telecomunicaciones; https://purl.org/pe-repo/ocde/ford#5.02.04

This study explored the relationship between the implementation of the internal control system and operational efficiency at Bitel Iquitos in the year 2022. Using a quantitative approach with a sample size of 53 administrative workers, the Spearman correlation coefficient was applied, revealing a moderate and significant correlation (Rho of 0.691, p-value of 0.023) between internal controls and operational efficiency. The adoption of the COSO model also showed a positive correlation with customer satisfaction (Rho of 0.371, p-value of 0.039), and a moderate relationship was found between operational errors and operational cost (Rho of 0.512, p-value of 0.037). These results underscore the importance of robust internal control systems to optimize operations and improve customer experience, providing evidence for business management improvement strategies.