Management audit and its impact on the delinquency rate of municipal savings and credit banks in Lima, period 2022
The purpose of this research article is to determine how the management audit impacts the delinquency rate in municipal savings and credit banks in the city of Lima during the 2022 period. Two variables were chosen, the independent variable management audit with its dimensions evaluation of the mana...
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| Publicado en: | Revista de Investigación Valor Agregado |
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| Autores principales: | , , , , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
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Universidad Peruana Unión
2023
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| _version_ | 1881695124806696960 |
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| author | Orellano La Rosa, Claudia Patricia Silva Navarro, Jair Alonso Salas Lino, Jaqueline Rosario Zapata Arevalo, Katherine Lisset Gutiérrez Flores, Jenny Milagros |
| author_browse | Gutiérrez Flores, Jenny Milagros Orellano La Rosa, Claudia Patricia Salas Lino, Jaqueline Rosario Silva Navarro, Jair Alonso Zapata Arevalo, Katherine Lisset |
| author_facet | Orellano La Rosa, Claudia Patricia Silva Navarro, Jair Alonso Salas Lino, Jaqueline Rosario Zapata Arevalo, Katherine Lisset Gutiérrez Flores, Jenny Milagros |
| author_sort | Orellano La Rosa, Claudia Patricia |
| collection | Revistas |
| container_title | Revista de Investigación Valor Agregado |
| description | The purpose of this research article is to determine how the management audit impacts the delinquency rate in municipal savings and credit banks in the city of Lima during the 2022 period. Two variables were chosen, the independent variable management audit with its dimensions evaluation of the management plan, execution of the management plan and report of the results. On the other hand, the dependent variable delinquency rate with its dimensions of non-payment and credit evaluation. The sample consisted of five municipal savings and credit banks of Lima, the methodology used was a qualitative approach of a descriptive and correlational non-experimental design, in addition, the in-depth interview was used as a data collection technique, from which carefully analyzed the content of the information. The results indicated the importance of the management audit as an essential tool to evaluate and analyze the efficiency in the management of the credit granting process, detect deficiencies and propose corrective and improvement actions. |
| format | Online |
| id | oai:riva.upeu.edu.pe:article/1970 |
| institution | UPeU |
| issn | 2413-5836 2410-1168 |
| language | Spanish |
| publishDate | 2023 |
| publishDateRange | 2023 |
| publishDateSort | 2023 |
| publisher | Universidad Peruana Unión |
| publisherStr | Universidad Peruana Unión |
| record_format | ojs |
| revista_str_mv | Revista de Investigación Valor Agregado |
| spelling | oai:riva.upeu.edu.pe:article/19702023-12-27T15:05:23Z Management audit and its impact on the delinquency rate of municipal savings and credit banks in Lima, period 2022 Auditoría de gestión y su impacto en el índice de morosidad de las cajas municipales de ahorro y crédito en Lima, periodo 2022 Orellano La Rosa, Claudia Patricia Silva Navarro, Jair Alonso Salas Lino, Jaqueline Rosario Zapata Arevalo, Katherine Lisset Gutiérrez Flores, Jenny Milagros Auditoría de Gestión Índice de morosidad Cajas municipales de ahorro y crédito Management audit Delinquency rate Municipal savings and credit banks The purpose of this research article is to determine how the management audit impacts the delinquency rate in municipal savings and credit banks in the city of Lima during the 2022 period. Two variables were chosen, the independent variable management audit with its dimensions evaluation of the management plan, execution of the management plan and report of the results. On the other hand, the dependent variable delinquency rate with its dimensions of non-payment and credit evaluation. The sample consisted of five municipal savings and credit banks of Lima, the methodology used was a qualitative approach of a descriptive and correlational non-experimental design, in addition, the in-depth interview was used as a data collection technique, from which carefully analyzed the content of the information. The results indicated the importance of the management audit as an essential tool to evaluate and analyze the efficiency in the management of the credit granting process, detect deficiencies and propose corrective and improvement actions. El presente artículo de investigación tiene como objetivo determinar cómo la auditoría de gestión impacta en el índice de morosidad en las cajas municipales de ahorro y crédito en la ciudad de Lima durante el periodo 2022. Se escogió dos variables, la variable independiente auditoría de gestión con sus dimensiones evaluación del plan de gestión, ejecución del plan de gestión e informe de los resultados. Por otro lado, la variable dependiente índice de morosidad con sus dimensiones incumplimiento de pago y evaluación crediticia. La muestra estuvo compuesta por cinco cajas municipales de ahorro y crédito de Lima, la metodología que se empleó fue con enfoque cualitativo de diseño no experimental tipo descriptivo y correlacional, además, utilizó como técnica de recolección de datos la entrevista en profundidad de la cual se analizó detalladamente el contenido de la información. Los resultados señalaron la importancia de la auditoría de gestión como una herramienta esencial para evaluar y analizar la eficiencia en la gestión del proceso de concesión de créditos, detectar deficiencias y proponer acciones correctivas y de mejora. Universidad Peruana Unión 2023-12-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf text/html https://riva.upeu.edu.pe/index.php/ri_va/article/view/1970 10.17162/riva.v10i1.1970 Revista de Investigación Valor Agregado; Vol. 10 Núm. 1 (2023): Revista de Investigación Valor Agregado; 1 - 18 2413-5836 2410-1168 10.17162/riva.v10i1 spa https://riva.upeu.edu.pe/index.php/ri_va/article/view/1970/2106 https://riva.upeu.edu.pe/index.php/ri_va/article/view/1970/2113 Derechos de autor 2023 Revista de Investigación Valor Agregado |
| spellingShingle | Auditoría de Gestión Índice de morosidad Cajas municipales de ahorro y crédito Management audit Delinquency rate Municipal savings and credit banks Orellano La Rosa, Claudia Patricia Silva Navarro, Jair Alonso Salas Lino, Jaqueline Rosario Zapata Arevalo, Katherine Lisset Gutiérrez Flores, Jenny Milagros Management audit and its impact on the delinquency rate of municipal savings and credit banks in Lima, period 2022 |
| title | Management audit and its impact on the delinquency rate of municipal savings and credit banks in Lima, period 2022 |
| title_alt | Auditoría de gestión y su impacto en el índice de morosidad de las cajas municipales de ahorro y crédito en Lima, periodo 2022 |
| title_full | Management audit and its impact on the delinquency rate of municipal savings and credit banks in Lima, period 2022 |
| title_fullStr | Management audit and its impact on the delinquency rate of municipal savings and credit banks in Lima, period 2022 |
| title_full_unstemmed | Management audit and its impact on the delinquency rate of municipal savings and credit banks in Lima, period 2022 |
| title_short | Management audit and its impact on the delinquency rate of municipal savings and credit banks in Lima, period 2022 |
| title_sort | management audit and its impact on the delinquency rate of municipal savings and credit banks in lima period 2022 |
| topic | Auditoría de Gestión Índice de morosidad Cajas municipales de ahorro y crédito Management audit Delinquency rate Municipal savings and credit banks |
| topic_facet | Auditoría de Gestión Índice de morosidad Cajas municipales de ahorro y crédito Management audit Delinquency rate Municipal savings and credit banks |
| url | https://riva.upeu.edu.pe/index.php/ri_va/article/view/1970 |
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