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 |
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| Autores principales: | , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
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Universidad Peruana Unión
2020
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| _version_ | 1881695145607299072 |
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| author | Vásquez Campos, Salomón Áxel Lazo Palacios, Merlin Arturo |
| author_browse | Lazo Palacios, Merlin Arturo Vásquez Campos, Salomón Áxel |
| author_facet | Vásquez Campos, Salomón Áxel Lazo Palacios, Merlin Arturo |
| author_sort | Vásquez Campos, Salomón Áxel |
| collection | Revistas |
| container_title | Revista de Investigación Valor Contable |
| description | 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. |
| format | Online |
| id | oai:rivc.upeu.edu.pe:article/1233 |
| institution | UPeU |
| issn | 2413-5860 2410-1052 |
| language | Spanish |
| publishDate | 2020 |
| publishDateRange | 2020 |
| publishDateSort | 2020 |
| publisher | Universidad Peruana Unión |
| publisherStr | Universidad Peruana Unión |
| record_format | ojs |
| revista_str_mv | Revista de Investigación Valor Contable |
| spelling | oai:rivc.upeu.edu.pe:article/12332020-11-30T15:38:02Z El Internal control: An analytical study of the accounting processes in the application center Products Unión de la Universidad Peruana Unión El control interno: Un estudio analítico de los procesos contables en el centro de aplicación Productos Unión de la Universidad Peruana Unión Vásquez Campos, Salomón Áxel Lazo Palacios, Merlin Arturo Control interno, efectivo en caja y bancos, créditos y cobranzas, inventarios Internal control, cash holdings and banks, credit and collections, inventories 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. El objetivo del presente trabajo de investigación es analizar el estado del control interno en el centro de aplicación Productos Unión de la Universidad Peruana Unión, 2014. El tipo de estudio realizado es descriptivo con un diseño no experimental. La población está constituida por el total de personas involucradas en el área financiera del centro de aplicación. La recolección de datos se realizó a través de un cuestionario para el análisis de los procesos llevados a cabo en el área financiera. Según el análisis descriptivo, los trabajadores opinan que el control interno en general, el control interno del efectivo en caja y banco, el control interno en créditos y cobranzas y control interno de inventarios se encuentra en el nivel de excelente. Según el análisis de dependencia se tiene como resultados: 1) no hay dependencia entre las variables título profesional y control interno sobre el efectivo en caja y bancos. 2) no hay dependencia entre las variables título profesional y control interno en créditos y cobranzas, 3) no hay dependencia entre las variables título profesional y control interno sobre los inventarios, 4) no hay dependencia entre las variables grados de estudios y control interno sobre el efectivo en caja y bancos, 5) no hay dependencia entre las variables grados de estudios y control interno en créditos y cobranzas, 6) no hay dependencia entre las variables grados de estudios y control interno sobre los inventarios. Universidad Peruana Unión 2020-03-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo revisado por pares application/pdf text/html https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1233 10.17162/rivc.v3i1.1233 Revista de Investigación Valor Contable; Vol. 3 Núm. 1 (2016): Revista Científica Valor Contable; 73 - 86 2413-5860 2410-1052 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1233/1577 https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1233/1735 Derechos de autor 2020 Revista de Investigación Valor Contable |
| spellingShingle | Control interno, efectivo en caja y bancos, créditos y cobranzas, inventarios Internal control, cash holdings and banks, credit and collections, inventories Vásquez Campos, Salomón Áxel Lazo Palacios, Merlin Arturo El Internal control: An analytical study of the accounting processes in the application center Products Unión de la Universidad Peruana Unión |
| title | El Internal control: An analytical study of the accounting processes in the application center Products Unión de la Universidad Peruana Unión |
| title_alt | El control interno: Un estudio analítico de los procesos contables en el centro de aplicación Productos Unión de la Universidad Peruana Unión |
| title_full | El Internal control: An analytical study of the accounting processes in the application center Products Unión de la Universidad Peruana Unión |
| title_fullStr | El Internal control: An analytical study of the accounting processes in the application center Products Unión de la Universidad Peruana Unión |
| title_full_unstemmed | El Internal control: An analytical study of the accounting processes in the application center Products Unión de la Universidad Peruana Unión |
| title_short | El Internal control: An analytical study of the accounting processes in the application center Products Unión de la Universidad Peruana Unión |
| title_sort | el internal control an analytical study of the accounting processes in the application center products union de la universidad peruana union |
| topic | Control interno, efectivo en caja y bancos, créditos y cobranzas, inventarios Internal control, cash holdings and banks, credit and collections, inventories |
| topic_facet | Control interno, efectivo en caja y bancos, créditos y cobranzas, inventarios Internal control, cash holdings and banks, credit and collections, inventories |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1233 |
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