La auditoría interna como herramienta para la mejora de la gestión contable en la municipalidad provincial de Requena, 2020

• Autor: Huamán Melendez, Milagros del Pilar
• Formato: tesis de grado
• Fecha de Publicación: 2022
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/8162
• Enlace del recurso: https://hdl.handle.net/20.500.12737/8162
• Nivel de acceso: acceso abierto
• Materia: Auditoría de gestión; Administración financiera; Municipalidad; https://purl.org/pe-repo/ocde/ford#5.02.01; https://purl.org/pe-repo/ocde/ford#5.02.04

The objective of this research study was to determine the relationship between internal auditing as a tool and the accounting management of the Provincial Municipality of Requena, 2020, being a basic type of correlational descriptive level research and non-experimental design, which was composed of 92 workers, for this, the survey and questionnaire were used as a data collection instrument. Concluding that the internal audit is regular because managers almost never develop codes of conduct to exert pressure on inappropriate acts, in addition, it is rarely possible to define an area or group responsible for the development of the audit to achieve objectives, but sometimes the entity considers the possibility of fraud in the risk assessment for the fulfillment of the objectives. Likewise, the accounting management is regular, because sometimes an accounting sustainability plan is preliminarily elaborated, likewise, sometimes the elaborated plan is socialized with all the directors and personnel related to the accounting process of the institution, however, the documentation that supports the accounting management procedure is almost never filed and placed in the custody of the responsible area. In general, it was determined that internal audit as a tool maintains a positive and considerable relationship at a level of 0.836 with accounting management, a correlation that is also significant at 0.001.