Citas bibligráficas
Pinillos, G., Tejada, J. (2014). Diseño e implementación de un sistema de control interno de las cuentas por cobrar comerciales de la Clínica Santa Clara S.A. del Distrito Trujillo - año 2013 [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/1476
Pinillos, G., Tejada, J. Diseño e implementación de un sistema de control interno de las cuentas por cobrar comerciales de la Clínica Santa Clara S.A. del Distrito Trujillo - año 2013 [Tesis]. PE: Universidad Privada Antenor Orrego; 2014. https://hdl.handle.net/20.500.12759/1476
@misc{renati/1346468,
title = "Diseño e implementación de un sistema de control interno de las cuentas por cobrar comerciales de la Clínica Santa Clara S.A. del Distrito Trujillo - año 2013",
author = "Tejada López, José Enrique",
publisher = "Universidad Privada Antenor Orrego",
year = "2014"
}
This research aimed to demonstrate that the design and implementation of a system of internal control over accounts receivable management were improved in Clinical finance company Santa Clara SA Trujillo District 2013 To this end, a type design organization contrasting schematic, simple descriptive nature was used. Transactional or transversal method was used, as it has had to consider what level or state of the study variables, their impact and interaction at a given moment, then synthetically support the conclusions and recommendations of the research. The sample consisted of 7 customers of the receivables of the company. For details of the domains of the variables, the techniques of interviews, surveys and document analysis was applied. Among the main results could be observed, is poor internal control system, poor segregation of duties, which has caused a number of errors in their daily operations, this being the reason for not taking appropriate and timely decisions within the internal company policy, allowing a malfunction of the same; because good design and implementation of internal control system of accounts receivable contribute to achieving the objectives. In this context, the entity must properly implement the implementation of measures to comply with the internal control system in the area of receivables, standards, procedures and company policies to achieve one of the objectives of a system of internal control suitable as to protect the resources of the organization and recognize the potential and actual risks that may affect them financially.
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