Bibliographic citations
Parimango, B., (2025). Control interno y la gestión administrativa del área contable en el Grupo Educativo Max Planck SAC Año 2023 [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/54331
Parimango, B., Control interno y la gestión administrativa del área contable en el Grupo Educativo Max Planck SAC Año 2023 [Tesis]. PE: Universidad Privada Antenor Orrego; 2025. https://hdl.handle.net/20.500.12759/54331
@misc{renati/1355517,
title = "Control interno y la gestión administrativa del área contable en el Grupo Educativo Max Planck SAC Año 2023",
author = "Parimango Reyna, Betty Mirelly",
publisher = "Universidad Privada Antenor Orrego",
year = "2025"
}
This study aimed to determine how internal control is related to the administrative management of the accounting department at the Max Planck SAC educational group in 2023. Internal control is understood as a system of procedures designed to ensure efficiency, security, and organizational compliance, while administrative management refers to the comprehensive process of planning, organizing, directing, and controlling to achieve an organization's strategic objectives. The research was conducted to evaluate whether the proper implementation of internal control components improves administrative efficiency. A total of 32 individuals, directly involved in managing financial and administrative processes, were surveyed. The methodology used was quantitative, based on the application of structured and standardized questionnaires focusing on the five key components of internal control: control activities, information and communication, risk assessment, monitoring, and control environment. Non-parametric statistics (Spearman) were used to test the relationship between factors, with a significance level set at 0.05. The results showed a positive and significant correlation (p<0.05) between internal control and improved administrative management, highlighting the importance of monitoring and risk assessment as key factors in optimizing processes. In conclusion, the administrative management of the accounting department significantly benefits from the correct application of internal controls. It is recommended to implement improvements in monitoring mechanisms and staff training to ensure more efficient and transparent management
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