Citas bibligráficas
Ames, L., Ponce, M. (2019). La NIA 315 (Identificación y valoración de los riesgos de incorrección material mediante el conocimiento de la entidad y de su entorno) y su impacto financiero en el proceso de otorgamiento de créditos en las Cajas Municipales en la Provincia de Barranca, 2017 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/625945
Ames, L., Ponce, M. La NIA 315 (Identificación y valoración de los riesgos de incorrección material mediante el conocimiento de la entidad y de su entorno) y su impacto financiero en el proceso de otorgamiento de créditos en las Cajas Municipales en la Provincia de Barranca, 2017 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2019. http://hdl.handle.net/10757/625945
@misc{renati/1286107,
title = "La NIA 315 (Identificación y valoración de los riesgos de incorrección material mediante el conocimiento de la entidad y de su entorno) y su impacto financiero en el proceso de otorgamiento de créditos en las Cajas Municipales en la Provincia de Barranca, 2017",
author = "Ponce Ibarra, Mashá Isabel",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2019"
}
The objective of this research is to determine the financial impact of the application of the concepts of the IAS 315 (Identification and assessment of material misstatement risks through knowledge of the entity and its environment) in the process of granting loans in the municipal funds in the Province of Barranca, during the year 2017. For the development of this investigation paper, we have conducted a mixed research (quantitative and qualitative). For which we used the Surveys with Likert Scales and the Case Analysis, while for the qualitative work we used the In-Depth Interviews to experts in the Field. To validate our general hypothesis and specific hypotheses, fieldwork has been carried out to the main savings and credit local savings banks located in the Province of Barranca, to which business advisors were surveyed and, in addition, experts were contacted. The microfinance sector, to which it was interviewed and finally, a case study was carried out to evaluate the financial impact of the present investigation. From the results analyzed, it was concluded that the practices of IAS 315 generate a positive financial impact in the process of granting loans.
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