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Farfán, E., (2017). Ambiente de control en la Dirección Regional de Educación Cusco en el periodo 2016. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/936
Farfán, E., Ambiente de control en la Dirección Regional de Educación Cusco en el periodo 2016. [Tesis]. : Universidad Andina del Cusco; 2017. https://hdl.handle.net/20.500.12557/936
@misc{renati/22304,
title = "Ambiente de control en la Dirección Regional de Educación Cusco en el periodo 2016.",
author = "Farfán Calvo, Estefany",
publisher = "Universidad Andina del Cusco",
year = "2017"
}
Title: Ambiente de control en la Dirección Regional de Educación Cusco en el periodo 2016.
Authors(s): Farfán Calvo, Estefany
Advisor(s): Baca Hermoza, Juana María
Keywords: Control interno; Integridad; Valores éticos; Competencia profesional
Issue Date: 30-Jun-2017
Institution: Universidad Andina del Cusco
Abstract: El Ambiente de Control, es la base para todos los otros componentes del Control Interno, proveyendo disciplina y estructura de la forma en las que actividades de la entidad se conducen y los objetivos se establecen, determinando un entorno organizacional favorable al ejercicio de buenas prácticas, valores, conductas y reglas apropiadas, para sensibilizar a los miembros de la entidad y generar una cultura de control interno.
En cumplimiento de estas leyes fundamentales, la Dirección Regional de Educación Cusco, muestra limitaciones en la adecuada aplicación de los principales factores del Ambiente de Control: integridad y valores éticos, competencia profesional y asignación de autoridad y responsabilidad.
La presente investigación tiene como objetivo general determinar la situación que presenta el Ambiente de Control en la Dirección Regional de Educación Cusco en el periodo 2016.
Con la hipótesis general: El Ambiente de Control se aplica de manera limitada en la Dirección Regional de Educación Cusco en el periodo 2016.
La investigación tiene como base teórica a la Ley N° 27785 “Ley Orgánica del Sistema Nacional de Control y de la Contraloría General de la República”; Ley Nº 28716 “Control Interno en las entidades del Estado”, Directiva N° 013-2016-CG/GPROD, “Implementación del Sistema de Control Interno en las Entidades del Estado”; y a la Resolución de Contraloría N° 320-2006-CG, “Norma General de Control Interno”.
Diseño metodológico de tipo cuantitativo, con un diseño de investigación no experimental descriptivo.
Con una población y muestra conformada por la Dirección Regional de Educación Cusco, obteniendo la información referida de 71 trabajadores.
Llegando a las siguientes conclusiones que el Ambiente de Control se desarrolla de manera limitada en la institución, derivado del poco interés en los componentes integridad y valores éticos, competencia profesional y la asignación de autoridad y responsabilidad, con la sugerencia de que la Dirección Regional de Educación Cusco, demuestre un ambiente de confianza efectivo para el desarrollo de las actividades laborales de los funcionarios y directivos, incentivando un alto conocimiento del ambiente de control, para un eficiente desarrollo laboral.
The Control Environment is the basis for all other components of Internal Control, providing discipline and structure of the way in which activities of the entity are conducted and the objectives are established, determining an organizational environment favorable to the practice of good practices, Values, behaviors and rules, to sensitize members of the entity and generate a culture of internal control. In compliance with these fundamental laws, the Cusco Regional Directorate for Education shows limitations in the proper application of the main factors of the Control Environment: integrity and ethical values, professional competence and the assignment of authority and responsibility. The present investigation has as general objective to determine the situation that presents the Control Environment in the Regional Direction of Education Cusco in the period 2016. With the general hypothesis: The Control Environment is applied in a limited way in the Regional Direction of Education Cusco in the period 2016. The investigation is based on Law No. 27785 “Organic Law of the National Control System and the General Comptroller of the Republic“; Law No. 28716 “Internal Control of State Entities“, Directive No. 0132016-CG/GPROD, “Implementation of the Internal Control System in State Entities“; And to the Comptroller's Resolution No.320-2006-CG, “General Standard of Internal Control“. Methodological design of a quantitative type, with a non-experimental descriptive research design. With a population and sample conformed by the Regional Direction of Education, obtaining the referred information of 71 workers. Coming to the following conclusions that the Control Environment is developed in a limited way in the institution, derived from the little interest in the components integrity and ethical values, professional competence and the assignment of authority and responsibility, with the suggestion that the Regional Directorate of Education Cusco, demonstrates an atmosphere of effective confidence for the development of the work activities of the officials and managers, encouraging a high knowledge of the control environment, for an efficient work development.
The Control Environment is the basis for all other components of Internal Control, providing discipline and structure of the way in which activities of the entity are conducted and the objectives are established, determining an organizational environment favorable to the practice of good practices, Values, behaviors and rules, to sensitize members of the entity and generate a culture of internal control. In compliance with these fundamental laws, the Cusco Regional Directorate for Education shows limitations in the proper application of the main factors of the Control Environment: integrity and ethical values, professional competence and the assignment of authority and responsibility. The present investigation has as general objective to determine the situation that presents the Control Environment in the Regional Direction of Education Cusco in the period 2016. With the general hypothesis: The Control Environment is applied in a limited way in the Regional Direction of Education Cusco in the period 2016. The investigation is based on Law No. 27785 “Organic Law of the National Control System and the General Comptroller of the Republic“; Law No. 28716 “Internal Control of State Entities“, Directive No. 0132016-CG/GPROD, “Implementation of the Internal Control System in State Entities“; And to the Comptroller's Resolution No.320-2006-CG, “General Standard of Internal Control“. Methodological design of a quantitative type, with a non-experimental descriptive research design. With a population and sample conformed by the Regional Direction of Education, obtaining the referred information of 71 workers. Coming to the following conclusions that the Control Environment is developed in a limited way in the institution, derived from the little interest in the components integrity and ethical values, professional competence and the assignment of authority and responsibility, with the suggestion that the Regional Directorate of Education Cusco, demonstrates an atmosphere of effective confidence for the development of the work activities of the officials and managers, encouraging a high knowledge of the control environment, for an efficient work development.
Link to repository: https://hdl.handle.net/20.500.12557/936
Discipline: Contabilidad
Grade or title grantor: Universidad Andina del Cusco. Facultad de Ciencias Económicas, Administrativas y Contables
Grade or title: Contador Público
Register date: 21-Sep-2017
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