Influence of internal control in the financial management of micro and small companies in the district of Tarapoto
DOI:
https://doi.org/10.18050/RevUCVHACER.v11n3a6Abstract
The objective of the research is to determine the influence of internal control on the Financial Management of micro and small businesses in the District of Tarapoto, for which a quantitative, correlational, and nonexperimental design approach was taken, surveying 67 micro companies of said district, and in which the following main general result was obtained: A positive Rho Spearman influence coefficient of 0.392 was obtained, and a p-value equal to 0.001 (p-value < 0.05), this result allows accepting the alternative hypothesis, which indicates that there is influence of Internal Control in the Financial Management of micro and small companies in the District of Tarapoto. Reaching the following general conclusion: The influence is positive since there is a direct influence in the sense that improving internal control also improves the financial management of micro and small businesses in the Tarapoto District.
Keywords: Internal control, financial management, control environment, risk assessment.
References
Albán, J. y Poma, A. (2019). Problemática del Sistema de Control Interno para erradicar la corrupción en el Estado Peruano. Yachaq, 1(2), 24. https://doi.org/10.46363/yachaq.v1i2.70
Angulo, D., Quiroz, O. y Sánchez, F. (2016). Metodología de control interno para las pequeñas empresas “CIPE”. Trabajos De Grado Contaduría UdeA, 4(1), 1-41. https://revistas.udea.edu.co/index.php/tgcontaduria/article/view/323579
Diaz, M., y Garcia, R. (2001). Gestión Financiera de empresas en crisis “La Realidad Peruana”. Quipukamayoc, 8(16), 61–69. https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/6115
Flores, J. y Flores, A. (2000). La Globalización y su implicancia en el control y gestión. Quipukamayoc, 7(13), 59–63. https://doi.org/10.15381/quipu.v7i13.5727
Hernández, R., Fernández, C. y Baptista, P. (2015). Metodología de la investigación. Mc Graw Hill education. https://www.uca.ac.cr/wp-content/uploads/2017/10/Investigacion.pdf
Leiva, D. y Soto, H. (2015). Control interno como herramienta para una gestión pública eficiente y prevención de irregularidades. propuestas de políticas para los gobiernos regionales 2015 -2018. Editorial Consorcio De Investigación Económica Y Social (CIES). https://www2.congreso.gob.pe/sicr/cendocbib/con4_uibd.nsf/97D59BF5DEC57F7905257F870071C2AA/$FILE/021-daniel_leiva-hugo_soto.pdf
Mendoza, M. y Bayón, M. (2019). El control interno y las pymes. SINAPSIS Revista de Investigación de la Universidad IAM, 11(2), 19–30. https://dialnet.unirioja.es/servlet/articulo?codigo=7399802
Valverde, M., Huachua, F., De los Santos C., Solano, T. y Vellón, V. (2019). El sistema de control interno en la gestión financiera de las micro y pequeñas empresas de la provincia de Barranca. Infinitum, 7(1). https://doi.org/10.51431/infinitum.v7i1.63
Vásquez, C. (2019). Control interno para mejorar la Gestión Financiera del Programa Nacional Cuna Mas Amazonas [Tesis de pregrado, Universidad César Vallejo]. Universidad César Vallejo Repositorio Digital Institucional. https://repositorio.ucv.edu.pe/handle/20.500.12692/35117
Downloads
Published
Versions
- 2022-07-25 (2)
- 2022-07-25 (1)
How to Cite
Issue
Section
License
Copyright (c) 2022 UCV Hacer
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
