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Astete, Y., Bustos, M. (2022). Control interno de recursos tecnológicos de la Municipalidad Distrital de San Sebastián, periodo 2019 [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/6062
Astete, Y., Bustos, M. Control interno de recursos tecnológicos de la Municipalidad Distrital de San Sebastián, periodo 2019 []. PE: Universidad Andina del Cusco; 2022. https://hdl.handle.net/20.500.12557/6062
@misc{renati/25030,
title = "Control interno de recursos tecnológicos de la Municipalidad Distrital de San Sebastián, periodo 2019",
author = "Bustos Quispe, Martha Surama",
publisher = "Universidad Andina del Cusco",
year = "2022"
}
Title: Control interno de recursos tecnológicos de la Municipalidad Distrital de San Sebastián, periodo 2019
Authors(s): Astete Jalixto, Yorka; Bustos Quispe, Martha Surama
Advisor(s): Aguilar Villa, Juan Fredy Elmer
OCDE field: https://purl.org/pe-repo/ocde/ford#5.02.04
Issue Date: 29-Dec-2022
Institution: Universidad Andina del Cusco
Abstract: La presente investigación intitulada “Control interno de recursos tecnológicos de la
Municipalidad Distrital de San Sebastián, periodo 2019”, tiene como objetivo describir
cómo se aplica esta evaluación en la Institución Edil de San Sebastián en el periodo 2019, y
la metodología empleada para la elaboración de esta tesis fue de diseño no experimental,
alcance descriptivo y de tipo transversal, la muestra estuvo constituida por un importante
sector público, teniendo de formula el objeto investigación arriba de un número de 170
trabajadores de la institución edilicia, las técnicas de recolección de datos, han sido la ficha
de revisión documentaria y el cuestionario; por otra parte en los resultados se observó que
un 1.18% de los encuestados afirma que casi nunca se asigna los deberes y responsabilidades
al hacer uso de los recursos tecnológicos; en la revisión documentaria concerniente a la
responsabilidad de ambiente de control y asignación de la autoridad de los recursos
tecnológicos de la institución en el periodo 2019, se observa que 71% de estos bienes están
asignados para funciones de asistente administrativo, mientras que un 14% están asignados
a jefes, por otro lado, el 17% son dados a las oficinas de gerencia y el 5% a otras funciones
(tabla 6); para finalizar se concluyó 1) La Evaluación de los recursos tecnológicos en la
Municipalidad Distrital de San Sebastián en el periodo 2019, presenta una buena aplicación
con un 56.81% del puntaje obtenido, de los cuales el ambiente de control presenta una buena
aplicación, la evaluación de riesgos presenta una aplicación regular, las Actividades de
control presentan una buena aplicación, la Información y comunicación presentan una
aplicación buena, y las Actividades de supervisión presentan una aplicación regular en las
actividades de control orientadas al uso de los bienes de la institución, para finalizar, en la
conciliación del área de patrimonio con el área de contabilidad los recursos tecnológicos
están comprendidos por los equipo computacionales y periféricos mismo que ascienden a un
valor contable de S/ 375,090.00, así como equipos de telecomunicaciones con un valor de
S/ 63,222.11 (tabla 27).
The present investigation entitled "Internal control of technological resources of the San Sebastián District Municipality, 2019 period", had the objective of describing how the internal control of technological resources is applied in the San Sebastián District Municipality in the 2019 period, and the The methodology used for the elaboration of this thesis was of non-experimental design, descriptive and cross-sectional scope, the sample was made up of an important sector of the target public, according to the result of the formula, the research object reached a number of 170 workers from the district municipality of San Sebastián, the data collection techniques have been the document review form and the questionnaire; On the other hand, in the results it was observed that 1.18% of the respondents affirm that duties and responsibilities are almost never assigned when making use of technological resources; In the documentary review on the assignment of authority and responsibility of the control environment of technological resources in the District Municipality of San Sebastián in the 2019 period, it is observed that 71% of these assets are assigned for administrative assistant functions, while a 14% are assigned to bosses, on the other hand, 17% are given to management offices and 5% to other functions (table 6); Finally, it was concluded 1) The internal control of technological resources in the San Sebastián District Municipality in the 2019 period, presents a good application with 56.81% of the score obtained, of which the control environment presents a good application, the Risk assessment presents a regular application, Control Activities present a good application, Information and communication present a good application, and Supervision Activities present a regular application in control activities oriented to the use of technological resources in the Municipality District of San Sebastián, finally, in the reconciliation of the patrimony area with the accounting area, the technological resources are comprised of computer equipment and peripherals, which amount to a book value of S/ 375,090.00, as well as telecommunications equipment with a value of S/ 63,222.11 (table 27).
The present investigation entitled "Internal control of technological resources of the San Sebastián District Municipality, 2019 period", had the objective of describing how the internal control of technological resources is applied in the San Sebastián District Municipality in the 2019 period, and the The methodology used for the elaboration of this thesis was of non-experimental design, descriptive and cross-sectional scope, the sample was made up of an important sector of the target public, according to the result of the formula, the research object reached a number of 170 workers from the district municipality of San Sebastián, the data collection techniques have been the document review form and the questionnaire; On the other hand, in the results it was observed that 1.18% of the respondents affirm that duties and responsibilities are almost never assigned when making use of technological resources; In the documentary review on the assignment of authority and responsibility of the control environment of technological resources in the District Municipality of San Sebastián in the 2019 period, it is observed that 71% of these assets are assigned for administrative assistant functions, while a 14% are assigned to bosses, on the other hand, 17% are given to management offices and 5% to other functions (table 6); Finally, it was concluded 1) The internal control of technological resources in the San Sebastián District Municipality in the 2019 period, presents a good application with 56.81% of the score obtained, of which the control environment presents a good application, the Risk assessment presents a regular application, Control Activities present a good application, Information and communication present a good application, and Supervision Activities present a regular application in control activities oriented to the use of technological resources in the Municipality District of San Sebastián, finally, in the reconciliation of the patrimony area with the accounting area, the technological resources are comprised of computer equipment and peripherals, which amount to a book value of S/ 375,090.00, as well as telecommunications equipment with a value of S/ 63,222.11 (table 27).
Link to repository: https://hdl.handle.net/20.500.12557/6062
Discipline: Contabilidad
Grade or title grantor: Universidad Andina del Cusco. Facultad de Ciencias Económicas, Administrativas y Contables
Grade or title: Contadora Pública
Juror: Porcel Guzmán, Nery; Morocco Farfán, Carlota; Gamarra Villanueva, Wilfredo; Estrada Sánchez, Paola
Register date: 6-Feb-2024
This item is licensed under a Creative Commons License