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Luza, F., Valer, S. (2020). Ambiente de control en la oficina de tesorería de la Municipalidad Provincial del Cusco - período 2018 [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/3754
Luza, F., Valer, S. Ambiente de control en la oficina de tesorería de la Municipalidad Provincial del Cusco - período 2018 [Tesis]. PE: Universidad Andina del Cusco; 2020. https://hdl.handle.net/20.500.12557/3754
@misc{renati/20519,
title = "Ambiente de control en la oficina de tesorería de la Municipalidad Provincial del Cusco - período 2018",
author = "Valer Noa, Shannen Cedy",
publisher = "Universidad Andina del Cusco",
year = "2020"
}
Title: Ambiente de control en la oficina de tesorería de la Municipalidad Provincial del Cusco - período 2018
Authors(s): Luza Abarca, Flor Araceli; Valer Noa, Shannen Cedy
Advisor(s): Trigoso Delgado, Jorge Oscar
OCDE field: https://purl.org/pe-repo/ocde/ford#5.02.04
Issue Date: 17-Feb-2020
Institution: Universidad Andina del Cusco
Abstract: El Problema que se evidencia en la Oficina de Tesorería de la Municipalidad
Provincial del Cusco seria la falta de un adecuado ambiente de control debido a las
falencias que presenta, lo que transciende en el cumplimiento de metas y objetivos
institucionales de manera eficiente y eficaz. Entre los problemas originados se evidencia
que existen faltantes de fondos, deficiencia en la coordinación de la Oficina de Tesorería
con la Oficina de Logística, así como también no se rinde con la totalidad de encargos
internos y viáticos.
La presente investigación tiene como objetivo principal determinar cuál es el
grado de desarrollo del ambiente de control en la Oficina de Tesorería de la Municipalidad
Provincial del Cusco. Los objetivos específicos son: Determinar cuál es el grado
desarrollo de la integridad y valores éticos en los trabajadores de la Oficina de Tesorería
de la Municipalidad Provincial del Cusco, período 2018, determinar cuál es el grado
desarrollo de la estructura organizacional en los trabajadores de la en la Oficina de
Tesorería de la Municipalidad Provincial del Cusco, período 2018 y determinar cuál es el
grado desarrollo de la competencia profesional en los trabajadores de la Oficina de
Tesorería de la Municipalidad Provincial del Cusco, período 2018.
En cuanto a la metodología es de tipo básica, de enfoque cuantitativo y de diseño
no experimental. La población y muestra está conformado por la totalidad de los
trabajadores de la Oficina de Tesorería que está constituido por 18 trabajadores.
Como la hipótesis general menciona: El ambiente de control en la Oficina de
Tesorería de la Municipalidad Provincial del Cusco, período 2018 es repetible. Las
Hipótesis específicas: la integridad y valores éticos en la oficina de Tesorería de la
Municipalidad Provincial del Cusco, período 2018 es repetible La estructura
organizacional en la oficina de Tesorería de la Municipalidad Provincial del Cusco, período 2018 es repetible. La competencia profesional en los trabajadores de la oficina
de Tesorería de la Municipalidad Provincial del Cusco, periodo 2018 es repetible.
De los resultados del presente trabajo de investigación se obtuvieron la siguiente
conclusión: El ambiente de Control en la Oficina de Tesorería de la Municipalidad
Provincial del Cusco período 2018 está en nivel inicial, debido a que en su mayoría el
personal de la mencionada oficina no tiene conocimiento sobre el Código de Ética o de
Conducta que rigen su accionar de cada trabajador, así como los documentos normativos
que regulan las funciones de la Oficina de Tesorería. Igualmente la asignación de
autoridad y responsabilidad no fue la adecuada en razón que no fueron asignadas por los
jefes inmediatos.
The problem that is evident in the Treasury Office of the Provincial Municipality of Cusco would be the lack of an adequate control environment due to the shortcomings it presents, which transcends in the fulfillment of institutional goals and objectives in an efficient and effective way. Among the problems originated, it is evident that there are lack of funds, deficiency in the coordination of the Treasury Office with the Logistics Office, as well as not surrendering with all the internal orders and per diem. The main objective of this research is to determine the degree of development of the control environment in the Treasury Office of the Provincial Municipality of Cusco. The specific objectives are: Determine the degree of development of integrity and ethical values in the workers of the Treasury Office of the Provincial Municipality of Cusco, period 2018, determine the degree of development of the organizational structure in the workers of the in the Treasury Office of the Provincial Municipality of Cusco, period 2018 and determine the degree of development of professional competence in the workers of the Treasury Office of the Provincial Municipality of Cusco, period 2018. As for the methodology, it is basic, with a quantitative approach and a non-experimental design. The population and sample is made up of all the workers in the Treasury Office, which is made up of 18 workers. As the general hypothesis mentions: The control environment in the Treasury Office of the Provincial Municipality of Cusco, 2018 period is repeatable. Specific hypotheses: integrity and ethical values in the Treasury office of the Provincial Municipality of Cusco, period 2018 is repeatable. The organizational structure in the Treasury office of the Provincial Municipality of Cusco, period 2018 is repeatable. The professional competence in the workers of the Treasury office of the Provincial Municipality of Cusco, period 2018 is repeatable. The following conclusion was obtained from the results of this research work: The Control environment in the Treasury Office of the Provincial Municipality of Cusco, period 2018, is at the initial level, due to the fact that most of the staff of the aforementioned office do not have Knowledge of the Code of Ethics or Conduct that governs the actions of each worker, as well as the normative documents that regulate the functions of the Treasury Office. Likewise, the assignment of authority and responsibility was not adequate because they were not assigned by the immediate bosses.
The problem that is evident in the Treasury Office of the Provincial Municipality of Cusco would be the lack of an adequate control environment due to the shortcomings it presents, which transcends in the fulfillment of institutional goals and objectives in an efficient and effective way. Among the problems originated, it is evident that there are lack of funds, deficiency in the coordination of the Treasury Office with the Logistics Office, as well as not surrendering with all the internal orders and per diem. The main objective of this research is to determine the degree of development of the control environment in the Treasury Office of the Provincial Municipality of Cusco. The specific objectives are: Determine the degree of development of integrity and ethical values in the workers of the Treasury Office of the Provincial Municipality of Cusco, period 2018, determine the degree of development of the organizational structure in the workers of the in the Treasury Office of the Provincial Municipality of Cusco, period 2018 and determine the degree of development of professional competence in the workers of the Treasury Office of the Provincial Municipality of Cusco, period 2018. As for the methodology, it is basic, with a quantitative approach and a non-experimental design. The population and sample is made up of all the workers in the Treasury Office, which is made up of 18 workers. As the general hypothesis mentions: The control environment in the Treasury Office of the Provincial Municipality of Cusco, 2018 period is repeatable. Specific hypotheses: integrity and ethical values in the Treasury office of the Provincial Municipality of Cusco, period 2018 is repeatable. The organizational structure in the Treasury office of the Provincial Municipality of Cusco, period 2018 is repeatable. The professional competence in the workers of the Treasury office of the Provincial Municipality of Cusco, period 2018 is repeatable. The following conclusion was obtained from the results of this research work: The Control environment in the Treasury Office of the Provincial Municipality of Cusco, period 2018, is at the initial level, due to the fact that most of the staff of the aforementioned office do not have Knowledge of the Code of Ethics or Conduct that governs the actions of each worker, as well as the normative documents that regulate the functions of the Treasury Office. Likewise, the assignment of authority and responsibility was not adequate because they were not assigned by the immediate bosses.
Link to repository: https://hdl.handle.net/20.500.12557/3754
Discipline: Contabilidad
Grade or title grantor: Universidad Andina del Cusco. Facultad de Ciencias Económicas, Administrativas y Contables
Grade or title: Contador Público
Juror: Paliza Pérez, José Daniel; Cusimayta Quispe, Magna Asiscla; Estrada Sánchez, Paola; Gamarra Villanueva, Wilfredo
Register date: 14-Apr-2021
This item is licensed under a Creative Commons License