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1
artículo
The study examined the relationship between internal control and budget execution in Peruvian municipalities. A representative sample of 53 municipal workers from two Peruvian provinces was selected based on basic research and a quantitative correlational methodology. In contrast, standardized surveys and questionnaires were employed as data collection instruments. These were evaluated for content and construct validity, as well as reliability, through the use of Cronbach's alpha to ascertain the internal consistency of the questionnaires. The results demonstrate that all the variables under investigation, including internal control, control environment, risk assessment, control activities, information and communication, and supervision, are significantly correlated with budget execution. These notable correlations indicate that enhancements in these domains could have a favorable influe...
2
artículo
Publicado 2022
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La formación de una organización sin fines de lucro es una ardua tarea que requiere mucha responsabilidad, ya que se realizan procesos que permiten ejecutar acciones para lograr los objetivos de la entidad, las cuales muchas veces se lleva a la práctica con limitaciones o situaciones adversas, que pueden traer como consecuencia situaciones de riesgo que obstruyan el trabajo que ya se viene realizando. En este sentido, en el presente artículo se propone identificar el grado de relación del Control Interno y la Gestión de Riesgo en una Organización sin Fines de Lucro en el año 2021. La metodología utilizada fue el enfoque cuantitativo, de tipo correlacional. Se elaboraron dos cuestionarios de opinión, una para la variable Control Interno y otra para la variable Gestión de Riesgo. Dicho instrumento, luego de pasar por el proceso de validación de expertos y confiabilidad, se apli...
3
artículo
Publicado 2019
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Internal combustion engines are the most commonly used engines in the automotive world. However, these engines lack an overheating prevention system against cooling system failures when they exceed their normal operating temperature. Less experienced drivers (users) usually do not notice overheating until the engine stops, generating economic expenses in engine repairs. As such, this paper describes the design and construction of an electromechanical device to prevent engine overheating. This device is installed in a vehicle and operates independently from the electronic control unit (ECU); it records the coolant temperature and controls air admission to the engine of the vehicle in which it is installed. In addition, a new Arduino-based card will receive signals from a temperature sensor as input and process them according to its programming. Then, it will send signal outputs to the act...
4
tesis de grado
Publicado 2019
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Internal combustion engines are the most commonly used engines in the automotive world. However, these engines lack an overheating prevention system against cooling system failures when they exceed their normal operating temperature. Less experienced drivers (users) usually do not notice overheating until the engine stops, generating economic expenses in engine repairs. As such, this paper describes the design and construction of an electromechanical device to prevent engine overheating. This device is installed in a vehicle and operates independently from the electronic control unit (ECU); it records the coolant temperature and controls air admission to the engine of the vehicle in which it is installed. In addition, a new Arduino-based card will receive signals from a temperature sensor as input and process them according to its programming. Then, it will send signal outputs to the act...
5
artículo
Publicado 2022
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The objective of this work is to understand if the accounting study programs of the main Latin American universities consider content oriented to the management of Internal Control in family businesses, in compliance with the suggestions made in the International Education Standards (NIE) for the formation of the public accountant.A review and analysis of the literature was carried out, developing a descriptive theoretical research, where the results indicate that 62.5% of the main Latin American universities develop between one to three subjects directly linked to Internal Control in their accounting study programs. In the same way, studies carried out in the region indicate that the adoption of the NIE is relatively low and at the same time highlight the importance of comprehensive training in the future public accountant, which highlights the need to strengthen these skills in the reg...
6
artículo
Publicado 2009
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Common listen to expression into the public management, ours to make «The Office Inner Control», the many it is appreciated to work of applications ours the inner control of the entity. however, to associate well at the office of auditing innery, ours to take called of organ control institution. Then, the regulatory existing, allow also exactly of the inner control, the function of organ control institution and the application of inner control for the better in the public management.
7
artículo
Publicado 2009
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Common listen to expression into the public management, ours to make «The Office Inner Control», the many it is appreciated to work of applications ours the inner control of the entity. however, to associate well at the office of auditing innery, ours to take called of organ control institution. Then, the regulatory existing, allow also exactly of the inner control, the function of organ control institution and the application of inner control for the better in the public management.
8
artículo
Publicado 2015
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The implementation of internal control in the District Municipality of Independence (DMI) in Ancash does not contribute to achieving its objectives and targets established in the expenses execution for investment projects; during the 2007 - 2011 period, the Entity did not complete the execution of investment projects scheduled in the Opening Institutional Budget (PIA) and the Institutional Operating Budget (POI), al-though it had available budget, generating complaints and discomfort in the population, in some cases in emerging areas. This study has shown that factors such as non-qualified personnel, failure of standards and policies, poor control of their resources- including the attitude of the entity ́s management - affected negati-vely on the implementation of control policies in the expenses execution of investment projects.
9
artículo
Publicado 2015
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The implementation of internal control in the District Municipality of Independence (DMI) in Ancash does not contribute to achieving its objectives and targets established in the expenses execution for investment projects; during the 2007 - 2011 period, the Entity did not complete the execution of investment projects scheduled in the Opening Institutional Budget (PIA) and the Institutional Operating Budget (POI), al-though it had available budget, generating complaints and discomfort in the population, in some cases in emerging areas. This study has shown that factors such as non-qualified personnel, failure of standards and policies, poor control of their resources- including the attitude of the entity ́s management - affected negati-vely on the implementation of control policies in the expenses execution of investment projects.
10
artículo
Publicado 2019
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This article develops the foundations of the socalled conventionality control, understanding this legal institution as the obligation that all the authorities of a State have to contrast the internal law with the International Law of Human Rights. Thus, it is concluded that the best for a real understanding of this technique, is to put, above all things, respect and the guarantee of the rights and freedoms of people.
11
artículo
Internal control of maintenance expenses of an educational institution in the Lambayeque region 2021
Publicado 2023
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An analysis of the internal control of maintenance expenses was conducted in an educational institution, using a quantitative and descriptive non-experimental design approach, with a cross-sectional type. A convenience non-probabilistic sample was selected, composed of workers from administrative areas. Literature from authors such as Álvarez-Sanango et al. (2020), Bakhtigozina et al. (2018), Bermeo-Giraldo et al. (2021), Carrillo et al. (2021), and Cevallos Villegas et al. (2018), among others, was consulted. A survey was used and a Likert scale form was applied, with 29 printed items, in a face-to-face interview. The results showed that 76.85 % of the workers reported a stable and secure organizational culture, with practices based on ethical values, effective communication, and a clear assignment of responsibilities, which favored a good organizational climate. Additionally, it was p...
12
artículo
Publicado 2023
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The present investigation had as a general objective, to analyze the influence of the internal control modalities in the effectiveness against Corruption in municipalities in the year 2022. The study that corresponds to this investigation for the purpose and purpose was basic, due to the nature of the data it has a qualitative approach, and corresponded to a case study. The category analyzed was Internal control modalities, and simultaneous control and subsequent control were evaluated as subcategories. The scenario corresponds to the area of Metropolitan Lima where the participants who were auditors with more than 10 years of experience in government auditing work. For the collection of information, an interview was used. As a result of processing the responses of the group of auditors in the Atlas ti software, the following idea was obtained based on the rooting of the codes: "Low acco...
13
tesis de grado
Publicado 2022
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Esta investigación tiene como objetivo mejorar las operaciones de las áreas mediante el desarrollo de un sistema web de control de operaciones para la empresa PRODESEN INTERNATIONAL GROUP Lima 2022.Se desarrolló bajo la metodología ICONIX y el tipo es investigación fue aplicada y de diseño preexperimental. También, se utilizaron tres distintos indicadores en donde el primero fue el tiempo promedio de registro de información, segundo indicador fue tiempo promedio de búsqueda de información y el tercer indicador es tiempo promedio de gestión de reportes, para los cuales utiliza una población de 32 personas el cual se obtuvo una muestra de 30 operaciones las cuales fueron evaluados en un rango de una semana. El desarrollo del sistema web fue bajo la metodología ICONIX, lenguaje de desarrollo fue PHP y se tomó como base de datos MySQL. Se llegó a la conclusión que después de...
14
tesis de grado
Publicado 2019
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El presente trabajo de investigación titulado “Propuesta de Plan Estratégico para implementar el sistema de control interno en la Facultad de Educación y Humanidades de la Universidad Nacional de San Martín, sede Rioja, 2017”. La idea se origina por la ausencia de un control interno que norme todo el procedimiento administrativo, financiero, y las políticas académicas que se deban seguir en la facultad; además, por no contar con una planificación estratégica para su implementación. El objetivo general del estudio es diseñar una propuesta de plan estratégico para implementar el sistema de control interno en la Facultad de Educación y Humanidades de la Universidad Nacional de San Martín, sede Rioja, 2017. El estudio analiza, por un lado, el sistema de control interno como un proceso sistemático-normativo que toda organización realiza para el cumplimiento de objetivos y ...
15
tesis de grado
Publicado 2015
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El presente trabajo de investigación está orientado a determinar el nivel de desarrollo de los Componentes del Control Interno que están implementados en la oficina de Seguridad Ciudadana de la Municipalidad Provincial Mariscal Nieto en el año 2014, para tal efecto, se obtuvieron los datos directamente de la realidad aplicando una serie de técnicas de levantamiento de datos, tales como la entrevista y la observación directa. La información se obtuvo de veintiséis (26) trabajadores, el cuestionario aplicado estuvo conformado por 92 preguntas, obteniéndose una perspectiva clara de la implementación del sistema de Control Interno actual, pudiendo detectar deficiencias de este y proponer mejoras significativas. Igualmente, se obtuvieron datos secundarios por medio a consultas a otras investigaciones, textos y expertos del área. Como conclusión se puede afirmar que los niveles de ...
16
artículo
Publicado 2025
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Objective: The present study aimed to determine the level of implementation Internal Control System (ICS) in the Provincial Municipality of Acobamba, Peru, 2019-2022. Materials and methods: The study was of descriptive type, of design non-experimental, and cross-sectional. Having as an object of study to the Provincial Municipality of Acobamba. To collect data, the technique of document analysis was used, using published data for this purpose by the Comptroller General of the Republic (CGR) in the query application for deliverables for the implementation of the SCI in public entities of the State. That comes from information the information generated and recorded by the entity with the implementation of the SCI. The study population was of data from all years in which the level of SCI implementation was measured in the study entity. The sample was of data on the level of SCI implementati...
17
artículo
Publicado 2025
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In the global context, the evaluation of internal control is consolidated as an essential component in public administration, since it allows verifying the efficiency and effectiveness of operations, ensuring the reliability of records and guaranteeing compliance with relevant laws, rules and regulations. The main intention of this study was focused on determining the importance of internal control and administrative management in the decentralized municipal Autonomous Government of the Pucará Canton. The method used was a mixed type, with a descriptive analysis of secondary sources. The results showed that, although internal control is adequate, there are critical areas that need improvement, such as risk management and project supervision. The rating of the control system was 79 out of 100, highlighting good practices in control activities and organizational culture, but with weakness...
18
artículo
Publicado 2019
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This research was mainly aimed Diagnose and Analyze the Internal Control Registry Zone as a tool to prevent irregularities in critical areas of Accounting and Administration in order to optimize the management and position the corporate image. The study was not applied research experimental and correlational design. The population or universe of study was constituted all registry areas where staff, administrative, technical and main adherents as accountants, managers, economists, lawyers, engineers who perform various tasks in each unit and participated sample was selected intentionally being formed by 31 workers (officers, directors and employees) office of registry Zone No. VI - home Pucallpa. Bibliographic work sheets, summary records and transcription, opinion survey questionnaire and interview card were used as instruments. The results show that most respondents agree th...
19
artículo
Publicado 2024
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Peru is a country that stands out for its important mining sector; therefore, the following study analyzes the relationship between internal control and business management within a mining company in the country. The methodology considers the basic type, descriptive-correlational level, and cross-sectional design, the universe being 379 workers of the mining company analyzed and the sample is made up of 178 workers. The research instruments used to obtain data and measure research variables are questionnaires and content analysis. The results revealed a significant relationship between internal control and corporate governance. Therefore, it can be concluded that the company lacks strength with regards to internal control culture. It is therefore recommended that training and awareness programs be implemented to strengthen internal control culture, so that employees may understand the im...
20
artículo
Publicado 2024
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The research called “Management of Organizational Change and Internal Control in the District Municipality of San Juan de Lurigancho” has been proposed as a general objective: Determine the relationship between organizational change and internal control in a public entity, year 2019. The Hypothesis general: Organizational Change is significantly related to the Internal Control of a public entity, year 2019. The Research Method: The research is basic, the level of research is explanatory-correlational, the research design is non-experimental cross-sectional. The results, from applying quantitative research instruments, show that Organizational Change significantly influences the Internal Control of the municipal government of San Juan de Lurigancho, because it considers leadership, people, the flow of information, the process and structure from a modern approach. This research propose...
