Citas bibligráficas
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"
}
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).
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