Internal control and its influence on the management of fixed assets of a Textile Company in Lima, Peru
The purpose of the research was to determine the influence between internal control and fixed assets management in a textile company in Lima, 2023. The method used was quantitative, the scope was correlational-causal, cross-sectional and explanatory, since it was possible to establish the relationsh...
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| Formato: | Artículo |
| Lenguaje: | inglés |
| Publicado: |
2023
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| Acceso en línea: | Enlace permanente (DOI o Handle) Descargar el archivo |
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| _version_ | 1881700483876257792 |
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| author | Nelson Yonel Accostupa Huamán Pedro Orlando Vega Espilco |
| author_browse | Nelson Yonel Accostupa Huamán Pedro Orlando Vega Espilco |
| author_facet | Nelson Yonel Accostupa Huamán Pedro Orlando Vega Espilco |
| author_sort | Nelson Yonel Accostupa Huamán |
| collection | Producción científica |
| description | The purpose of the research was to determine the influence between internal control and fixed assets management in a textile company in Lima, 2023. The method used was quantitative, the scope was correlational-causal, cross-sectional and explanatory, since it was possible to establish the relationship between two or more variables, determining their influence. The population consisted of employees and the sample consisted of 35 intentionally selected collaborators. As for the techniques and procedures for the collection of information, a documentary analysis was carried out to identify the procedures and records, which included reports, books, account statements, memos and all the instruments and tools used for internal control. A survey was administered to the aforementioned personnel. The results indicate that internal control had a significant impact on asset management, providing protection, efficiency, regulatory compliance, information for decision making and risk management. In conclusion, it was found that internal control supports a company's asset management for several important reasons; it helps protect company assets against fraud, theft and misuse. By establishing adequate procedures and controls, the risk of loss or damage to assets is reduced. |
| format | Article |
| id | openalex:W4409256259 |
| institution | UPeU |
| language | English |
| publishDate | 2023 |
| publishDateRange | 2023 |
| publishDateSort | 2023 |
| record_format | dspace |
| spelling | openalex:W4409256259Internal control and its influence on the management of fixed assets of a Textile Company in Lima, PeruNelson Yonel Accostupa HuamánPedro Orlando Vega Espilcointernal controlfixed asset managementtextile industryasset protectionfraud preventionrisk managementregulatory compliancedecision-making informationLimaAccounting and Financial ManagementAccounting and Organizational ManagementFinancial Literacy and BehaviorThe purpose of the research was to determine the influence between internal control and fixed assets management in a textile company in Lima, 2023. The method used was quantitative, the scope was correlational-causal, cross-sectional and explanatory, since it was possible to establish the relationship between two or more variables, determining their influence. The population consisted of employees and the sample consisted of 35 intentionally selected collaborators. As for the techniques and procedures for the collection of information, a documentary analysis was carried out to identify the procedures and records, which included reports, books, account statements, memos and all the instruments and tools used for internal control. A survey was administered to the aforementioned personnel. The results indicate that internal control had a significant impact on asset management, providing protection, efficiency, regulatory compliance, information for decision making and risk management. In conclusion, it was found that internal control supports a company's asset management for several important reasons; it helps protect company assets against fraud, theft and misuse. By establishing adequate procedures and controls, the risk of loss or damage to assets is reduced.Articlehttps://doi.org/10.71459/edutech20233https://ete.sciten.org/index.php/ete/article/download/3/2W4409256259enEdu - Tech Enterprise3084-74512023-12-12 |
| spellingShingle | internal control fixed asset management textile industry asset protection fraud prevention risk management regulatory compliance decision-making information Lima Accounting and Financial Management Accounting and Organizational Management Financial Literacy and Behavior Nelson Yonel Accostupa Huamán Pedro Orlando Vega Espilco Internal control and its influence on the management of fixed assets of a Textile Company in Lima, Peru |
| title | Internal control and its influence on the management of fixed assets of a Textile Company in Lima, Peru |
| title_full | Internal control and its influence on the management of fixed assets of a Textile Company in Lima, Peru |
| title_fullStr | Internal control and its influence on the management of fixed assets of a Textile Company in Lima, Peru |
| title_full_unstemmed | Internal control and its influence on the management of fixed assets of a Textile Company in Lima, Peru |
| title_short | Internal control and its influence on the management of fixed assets of a Textile Company in Lima, Peru |
| title_sort | internal control and its influence on the management of fixed assets of a textile company in lima peru |
| topic | internal control fixed asset management textile industry asset protection fraud prevention risk management regulatory compliance decision-making information Lima Accounting and Financial Management Accounting and Organizational Management Financial Literacy and Behavior |
| topic_facet | internal control fixed asset management textile industry asset protection fraud prevention risk management regulatory compliance decision-making information Lima Accounting and Financial Management Accounting and Organizational Management Financial Literacy and Behavior |
| url | https://doi.org/10.71459/edutech20233 https://ete.sciten.org/index.php/ete/article/download/3/2 |
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