Bibliographic citations
Reyes, V., Calderon, J. (2024). Control interno y su incidencia en la gestión financiera en la Asociación Peruana de Autores y Compositores (APDAYC), Lima 2023 [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/674234
Reyes, V., Calderon, J. Control interno y su incidencia en la gestión financiera en la Asociación Peruana de Autores y Compositores (APDAYC), Lima 2023 [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2024. http://hdl.handle.net/10757/674234
@misc{renati/1298125,
title = "Control interno y su incidencia en la gestión financiera en la Asociación Peruana de Autores y Compositores (APDAYC), Lima 2023",
author = "Calderon Fernandez, Juan Carlos Andres",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2024"
}
The objective of this research work is to determine the internal control measure that optimizes financial management in (APDAYC). The organization faces significant financial challenges, including delays in accounts payable to its members, a significant backlog of accounts receivable, and the absence of an integrated management system. These issues not only impact operational efficiency but also compromise transparency and trust among stakeholders. The study seeks to evaluate how an effective internal control mechanism can improve the financial management of APDAYC. Through a detailed analysis of current financial processes, identifying weaknesses in the internal control system, and addressing the lack of an integrated system, this research proposes practical and viable solutions. The methodology includes the review of financial documents, interviews with key personnel. It is hoped that the findings can provide suggestions on how to organize the financial management of APDAYC, ensuring greater transparency, efficiency and compliance with its financial obligations to its members. Based on research conducted on the organization and interviews obtained, it was determined that the adoption of a billing system connected with digital wallets provides a solid and effective solution to address current challenges, in addition to improving financial management. This implementation includes internal controls that ensure data integrity and accuracy, minimizing risks and ensuring adequate oversight.
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