Bibliographic citations
Huaman, K., Sanchez, J. (2024). Control interno bajo el modelo COSO III y su efecto en la gestión de tesorería de una empresa de servicios de arquitectura e ingeniería [Universidad de Ciencias y Humanidades (UCH)]. http://hdl.handle.net/20.500.12872/1002
Huaman, K., Sanchez, J. Control interno bajo el modelo COSO III y su efecto en la gestión de tesorería de una empresa de servicios de arquitectura e ingeniería []. PE: Universidad de Ciencias y Humanidades (UCH); 2024. http://hdl.handle.net/20.500.12872/1002
@misc{renati/1053404,
title = "Control interno bajo el modelo COSO III y su efecto en la gestión de tesorería de una empresa de servicios de arquitectura e ingeniería",
author = "Sanchez Quintana, Jennyfer Jackelin",
publisher = "Universidad de Ciencias y Humanidades (UCH)",
year = "2024"
}
The thesis focused on the deficiency of internal control (hereinafter C.I.) under the Coso III model in treasury management (hereinafter G.T.) of the architecture and engineering services company, which prevents optimal treasury management. In this sense, the general objective was to analyze how the poor internal control under the Coso III model affects treasury management in an architecture and engineering services company in the district of San Juan de Miraflores 2022. The methodology presented a mixed approach, the qualitative one will be a case study, applying as instruments the interview guide to the manager and the content analysis of the accounting documents. The quantitative will be explanatory, applying a Likert scale questionnaire consisting of 6 collaborators, under a non-experimental and cross-sectional design. As a general finding through the interview, a lack of knowledge of internal control was demonstrated, and through the documentary analysis, inadequate administration of income and expenses was evidenced. Likewise, it was evidenced that internal control and treasury management performance have a positive impact through a β Coefficient of +0.897 and a p value of 0.015. In conclusion, poor internal control affects treasury management, which leads to inadequate administration of resources, not having collection and payment policies and procedures.
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