Sistema de control interno y la gestión administrativa de la empresa Metálicas Unión S.A. – Lima, 2023
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Date
2024-02-21
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Universidad Nacional de Cañete
Abstract
El presente estudio titulado “Sistema de control interno y la gestión administrativa de la empresa Metálicas Unión S.A. – Lima, 2023”, tesis para obtener el título de contador Público, tuvo como objetivo determinar la relación que existe entre el sistema de control interno y la gestión administrativa de la empresa Metálicas Unión S.A. –Lima, 2023. La metodología utilizada fue tipo de enfoque cuantitativo, diseño de investigación no experimental, nivel de estudios correlacional, la población estuvo conformada por 42 empleados de una sola empresa. Debido al tamaño de la población, no fue necesaria una
muestra. La técnica de recolección de datos utilizada fue una encuesta, sirviendo como instrumento un cuestionario. Los resultados se obtuvieron mediante el uso de un método descriptivo, y el modelo estadístico empleado fue Rho-Spearman, utilizando SPSS versión 25 y Excel. El resultado de la presente investigación evidencia que existe una correlación con un coeficiente 0,821 “Rho Spearman”, un valor de significancia p-valor = 0,000, inferior a 0,05. Se concluye que, la implementación de un sistema de control interno está íntimamente ligada a la gestión administrativa de la empresa. Esto se debe a
que dicho sistema mejoraría el control de activos de la empresa, disuadiendo de manera efectiva cualquier posible robo o uso indebido de activos..
The present study entitled "Internal control system and administrative management of the company Metálicas Unión S.A. – Lima, 2023”, thesis to obtain the title of Public Accountant, aimed to determine the relationship between the internal control system and the administrative management of the company Metálicas Unión S.A. –Lima, 2023. The methodology used was a type of quantitative approach, non-experimental research design, correlational level of studies, the population consisted of 42 employees of a single company. Due to the size of the population, a sample was not necessary. The data collection technique used was a survey, serving as instrument a questionnaire. The results were obtained by using a descriptive method, and the statistical model used was RhoSpearman, using SPSS versión 25 and Excel. The result of this investigation shows that there is a correlation with a coefficient of 0.821 "Rho Spearman", a value of significance pvalue = 0.000, less than 0.05. It is concluded that the implementation of an internal control system is closely linked to the administrative management of the company.This is because such a system would improve the control of company assets, effectively deterring any potential theft or misuse of assets.
The present study entitled "Internal control system and administrative management of the company Metálicas Unión S.A. – Lima, 2023”, thesis to obtain the title of Public Accountant, aimed to determine the relationship between the internal control system and the administrative management of the company Metálicas Unión S.A. –Lima, 2023. The methodology used was a type of quantitative approach, non-experimental research design, correlational level of studies, the population consisted of 42 employees of a single company. Due to the size of the population, a sample was not necessary. The data collection technique used was a survey, serving as instrument a questionnaire. The results were obtained by using a descriptive method, and the statistical model used was RhoSpearman, using SPSS versión 25 and Excel. The result of this investigation shows that there is a correlation with a coefficient of 0.821 "Rho Spearman", a value of significance pvalue = 0.000, less than 0.05. It is concluded that the implementation of an internal control system is closely linked to the administrative management of the company.This is because such a system would improve the control of company assets, effectively deterring any potential theft or misuse of assets.
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Keywords
Control interno, gestión, Activos, Defraudación
Citation
Ormeño Sánchez, Omar Anthony - Quiñones Palomino Nelson Alexis
, "Sistema de control interno y la gestión administrativa de la empresa Metálicas Unión S.A. – Lima, 2023" Tesis para optar el grado de Licenciada en Contador Público, Escuela de pregrado. Facultad de Contabilidad. Universidad Nacional de Cañete. Cañete - Perú