Bibliographic citations
Namay, L., (2024). Función de auditoría interna en la prevención del riesgo de fraude, cajas municipales de la región La Libertad, 2022 [Universidad Nacional de Trujillo]. https://hdl.handle.net/20.500.14414/22197
Namay, L., Función de auditoría interna en la prevención del riesgo de fraude, cajas municipales de la región La Libertad, 2022 []. PE: Universidad Nacional de Trujillo; 2024. https://hdl.handle.net/20.500.14414/22197
@mastersthesis{renati/1046533,
title = "Función de auditoría interna en la prevención del riesgo de fraude, cajas municipales de la región La Libertad, 2022",
author = "Namay Pereda, Luis Henry",
publisher = "Universidad Nacional de Trujillo",
year = "2024"
}
Investigation titled internal audit function in the prevention of fraud risk, municipal banks of the La Libertad región, 2022; with the objective of explaining the influence of the internal audit function in preventing the risk of fraud in the Municipal Banks. Investigation with a quantitative approach, non-experimental design, cross-sectional correlation, with a sample through the judgment method of 33 managers from different municipal savings banks; Two questionnaires were used to obtain information; the same ones that were validated and with reliability of 0.909 and 0.903 (excellent). It was concluded that the function of internal audit directly and very significantly influences fraud risk prevention; with sig. 0.000 (p<0.01) and Spearman's Rho value 0.808 (high positive correlation). Corroborating with linear regression, Y = 19.75 + 0.65X; with a coefficient of determination R2 = 0.513. interpreting that the internal audit function influences 51.3% in the prevention of fraud risk and 48.7% is due to other factors. Furthermore, the level of the internal audit function is regular 72%; equal to fraud risk prevention is regular with 66.7%.
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