Citas bibligráficas
Salazar, L., Abad, A. (2023). COSO 2013 y su relación en el proceso de compras y cuentas por pagar del sector pesquero industrial en Lima, 2020 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/669087
Salazar, L., Abad, A. COSO 2013 y su relación en el proceso de compras y cuentas por pagar del sector pesquero industrial en Lima, 2020 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/669087
@misc{renati/407775,
title = "COSO 2013 y su relación en el proceso de compras y cuentas por pagar del sector pesquero industrial en Lima, 2020",
author = "Abad Reyes, Alexandra Stephany",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
The present work has to determine the relationship that exists between the COSO 2013 framework and the process of purchases and accounts payable of the industrial fishing sector in Lima, 2020. Taking this into account, it is important that at the level of the fishing sector it is understood how the implementation of COSO 2013 can improve the efficiency and effectiveness of your purchasing and accounts payable processes, in such a way that the investigation helps to identify possible areas of improvement, identify risks and establish best practices in the context of the regulations and the requirements of the COSO 2013. The methodology used is mixed, that is, it is a study that has been developed taking into account the qualitative and quantitative approach, likewise, the Pearson Chi Square statistic was used in the study to measure the association between the COSO 2013 framework and the process of purchases and accounts payable of the industrial fishing sector. On the other hand, the research design is of a non-experimental cross-sectional type, the techniques used were the survey and interview. The sample consisted of 27 area managers and personnel from industrial fishing companies that perform their functions in the purchasing area whose geographical location is located in the city of Lima. The conclusion of the thesis is that the variables "COSO 2013 integrated framework" and "purchasing process and accounts payable" have an asymptotic significance of 0.000 less than the p-value of 0.05, therefore, the COSO 2013 integrated framework has a relation to the purchasing process and accounts payable of the industrial fishing sector in Lima, 2020.
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