Bibliographic citations
Huaman, R., Huamantinco, R. (2023). Efectos contables por la aplicación de la Ley N°30822 en el sistema de control interno de las COOPAC de Lima, 2019-2021 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/668282
Huaman, R., Huamantinco, R. Efectos contables por la aplicación de la Ley N°30822 en el sistema de control interno de las COOPAC de Lima, 2019-2021 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/668282
@misc{renati/405967,
title = "Efectos contables por la aplicación de la Ley N°30822 en el sistema de control interno de las COOPAC de Lima, 2019-2021",
author = "Huamantinco Llamocca, Rosa Esther",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
The objective of the investigation was to determine the accounting effects of the application of Law No. 30822 in the internal control system of the Savings and Credit Cooperatives of Lima, during the period 2019-2021. The research work is divided into 5 chapters, as detailed below: Chapter I: The theoretical framework is developed, in which we explain the theoretical bases that are related to the independent variable, accounting incidence of Law No. 30822; and the dependent variable, internal control system. Chapter II: The general and specific objectives are presented, in the same way the general and specific hypotheses raised in the study are exposed. Chapter III: The research methodology of mixed approach, population and sample is exposed. Chapter IV: Qualitative research was developed with a sample of three experts and the in-depth interview was applied as an instrument. Regarding the quantitative research, 26 employees of Savings and Credit Cooperatives (COOPAC's) of Lima were considered, to apply surveys. Chapter V: The analysis of the in-depth interview, the survey and the practical case is described. Said analysis and result of the investigation are discussed, where it was concluded that the application of Law No. 30822 has significant accounting effects on the internal control system of the COOPACs of Lima in the period 2019-2021 and recommendations were formulated. based on it.
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