Citas bibligráficas
Alfaro, E., (2024). Auditoría basada en riesgos y su incidencia en la generación de valor empresarial, Trujillo – 2022 [Universidad Nacional de Trujillo]. https://hdl.handle.net/20.500.14414/22670
Alfaro, E., Auditoría basada en riesgos y su incidencia en la generación de valor empresarial, Trujillo – 2022 []. PE: Universidad Nacional de Trujillo; 2024. https://hdl.handle.net/20.500.14414/22670
@mastersthesis{renati/1047460,
title = "Auditoría basada en riesgos y su incidencia en la generación de valor empresarial, Trujillo – 2022",
author = "Alfaro Lavado, Esteban David",
publisher = "Universidad Nacional de Trujillo",
year = "2024"
}
The present investigation was based on determining how the Risk-Based Audit affects the generation of business value, Trujillo - 2022. The investigative study had a quantitative perspective, since it was based on the designs: non-experimental, transversal and correlational; In addition, description and explanation were used as research methods; the non-probabilistic sampling type was used, taking into account the appropriate criteria of the author of this investigation; the survey was applied as a technique and the questionnaire as an instrument, said questionnaire was applied to 15 auditors that make up the audit committees of the Auditing Firm Tejada Arbulú & Asociados S.A. In addition, questionnaires were applied to 6 companies audited by the auditing firm during the year 2022; The information obtained was managed through the Excel application program and, to appropriately determine the correlation of the variables, the Spearman correlation coefficient was used. According to this thesis, it was concluded that the Risk-Based Audit has a favorable and significant impact on the generation of business value, Trujillo - 2022; there is a significant correlation of 0,915, having a Very Strong Positive relationship. Likewise, it is established that the risk-based audit has a favorable impact on the generation of business value, since 83,33% of those audited have a high-level perspective in relation to the audit work carried out by the auditing firm.
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