Bibliographic citations
Toscano, R., Zapata, G. (2024). Auditoría interna y su incidencia en la gestión financiera de las empresas hoteleras del sector regimen especial – Lunahuaná 2023. [Universidad Nacional de Cañete]. https://hdl.handle.net/20.500.14559/232
Toscano, R., Zapata, G. Auditoría interna y su incidencia en la gestión financiera de las empresas hoteleras del sector regimen especial – Lunahuaná 2023. []. PE: Universidad Nacional de Cañete; 2024. https://hdl.handle.net/20.500.14559/232
@misc{renati/1119995,
title = "Auditoría interna y su incidencia en la gestión financiera de las empresas hoteleras del sector regimen especial – Lunahuaná 2023.",
author = "Zapata Sanchez , Grecia Carolina",
publisher = "Universidad Nacional de Cañete",
year = "2024"
}
This research work aims to determine how the Internal Audit affects the Financial Management of hotel companies in the Special Regime sector - Lunahuaná 2023, the method used is hypothetical - deductive applied to the accounting sciences, the level is correlational - transversal, non-experimental design, the population consisted of collaborators in the administrative and accounting area of 20 hotel companies of the Special Regime that provide lodging and restaurant services of which the selected sample was 60 participants being the non-probabilistic sample. The survey was used as a technique, where the instrument used is a Likert scale, consisting of a questionnaire, divided into two sections, one of 20 questions to measure the internal audit variable, as well as another of 11 questions to measure financial management, both presented a proven validity of 3 expert judges and a degree of reliability of 0.827 for Cronbach's alpha and 0.828 for McDonald's ω. The results were corroborated by Sperman's Rho coefficient, which shows a p-value of 0.001< 0.05 indicating the existence of correlation between the variables internal audit and financial management, which have a coefficient index of 70.1%, showing a correlation of incidence between both variables with a high positive correlation in the hotel companies of the special regime sector in the district of Lunahuaná, Cañete.
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