Bibliographic citations
Choque, G., Villanueva, A. (2021). Factor salarial, factor organizacional y el fraude interno en las empresas pertenecientes a la Asociación de Empresas privadas Metal Mecánicas del Perú en el periodo 2016-2019 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/661321
Choque, G., Villanueva, A. Factor salarial, factor organizacional y el fraude interno en las empresas pertenecientes a la Asociación de Empresas privadas Metal Mecánicas del Perú en el periodo 2016-2019 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2021. http://hdl.handle.net/10757/661321
@misc{renati/400661,
title = "Factor salarial, factor organizacional y el fraude interno en las empresas pertenecientes a la Asociación de Empresas privadas Metal Mecánicas del Perú en el periodo 2016-2019",
author = "Villanueva Paravicino, Ali Jason",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2021"
}
In the present investigation, we sought to test whether the salary and organizational factors and internal fraud are related, because there are general theories, such as the fraud triangle exposed by Cressey (1961), which talks about the existence of three components that make that the fraud materializes, but it does not expose internal factors of an organization that help organizations to take these reasons into account when evaluating organizational risks; with the intention of reducing fraud or illicit acts, which may end in an administrative sanctioning process with the new Law No. 30424 that regulates the administrative responsibility of legal entities. The main objective of this research was to discover if there is a relationship between the salary factor, organizational factor and internal fraud in companies belonging to the Association of Private Metal-Mechanical Companies of Peru in the period 2016-2019. A methodology with a quantitative, applied and explanatory approach was proposed. The development of the present investigation was carried out through the application of an online questionnaire to the collaborators of the companies belonging to the Association of Private Metal-Mechanical Companies of Peru. According to the analysis carried out, it is concluded that the salary factor is related to internal fraud in the companies belonging to the Association of Private Metal-Mechanical Companies of Peru in the period 2016-2019.
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