Bibliographic citations
Honorio, R., (2021). Control interno para la mejora en la gestión administrativa del área Contabilidad Presupuestal de la Universidad Nacional Agraria La Molina [Universidad Nacional Agraria La Molina]. https://hdl.handle.net/20.500.12996/4940
Honorio, R., Control interno para la mejora en la gestión administrativa del área Contabilidad Presupuestal de la Universidad Nacional Agraria La Molina []. PE: Universidad Nacional Agraria La Molina; 2021. https://hdl.handle.net/20.500.12996/4940
@misc{renati/244675,
title = "Control interno para la mejora en la gestión administrativa del área Contabilidad Presupuestal de la Universidad Nacional Agraria La Molina",
author = "Honorio Clavijo, Rosmery Karla",
publisher = "Universidad Nacional Agraria La Molina",
year = "2021"
}
The present work began by identifying the weaknesses in the administrative processes of the Budget Accounting Area, among them, the deficiencies in the previous control of documentation, lack of coordination in the application of the directives, lack of an integrated system of rules and procedures in the daily activities that are inherent to the management with a focus on continuous improvement, which delay the budget execution, and if there is no adequate Internal Control, improvisation and systematic errors that are part of the daily activities are present, affecting also the financial accounting information, thus jeopardizing the achievement of institutional objectives and the development of administrative staff for the proper performance of their daily work, and this leads to the inadequate use of management tools. In addition to analyzing the different situations that occurred in 2020 with the COVID19 pandemic, which had an impact at the national level, directly affecting the change in the National Reality. And all this is reflected in the database of the Accrued Phase in the Integrated System of Financial Administration - SP, by not carrying out the execution of the Expenditure in the Budget Closing of the corresponding Fiscal Year. The objective of the present work is to determine the contribution of Internal Control in the continuous improvement of Administrative Management. The COSO Internal Control Model, within an integrated framework, identifies 5 components, which are interrelated and inherent for an efficient Administrative Management, these are: Control Environment, Risk Assessment, Control Activities, Information and Communication, and Supervision or Monitoring.
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