El Internal control: An analytical study of the accounting processes in the application center Products Unión de la Universidad Peruana Unión

The aim of this research was to analyze the state of the internal control in the Implementation Center Productos Unión of the Peruvian Union University, 2014. A descriptive study was conducted with a non-experimental design. The study population consists of the total of people involved in the financ...

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Publicado en:Revista de Investigación Valor Contable
Autores principales: Vásquez Campos, Salomón Áxel, Lazo Palacios, Merlin Arturo
Formato: Artículo de revista
Lenguaje:español
Publicado: Universidad Peruana Unión 2020
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Sumario:The aim of this research was to analyze the state of the internal control in the Implementation Center Productos Unión of the Peruvian Union University, 2014. A descriptive study was conducted with a non-experimental design. The study population consists of the total of people involved in the financial area of the Implementation Center Productos Unión. The collection of data was performed through a questionnaire for the analysis of the processes carried out in the financial area. According to the descriptive analysis the workers think that I hospitalize the control in general, the internal control of the cash in box and bank, the internal control in credits and collections and internal control of inventories is in the level of excellently. According to the analysis of dependence it is had as results: 1) there is no dependence between the variables professional tittle and internal control over cash holdings and banks, 2) there is no dependence between the variables professional tittle and internal control over credit and collections, 3) there is no dependence between the variables professional tittle and internal control over inventories, 4) there is no dependence between the variables levels of educational and internal control over cash holdings and banks, 5) there is no dependence between the variables levels of educational and internal control over credit and collections, 6) there is no dependence between the variables levels of educational and internal control over inventories.
ISSN:2413-5860
2410-1052