Bibliographic citations
Ochoa, K., Chuquimantari, A. (2024). El control interno y su impacto en el flujo de efectivo del año 2023 de un estudio contable. [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/674722
Ochoa, K., Chuquimantari, A. El control interno y su impacto en el flujo de efectivo del año 2023 de un estudio contable. [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2024. http://hdl.handle.net/10757/674722
@misc{renati/419443,
title = "El control interno y su impacto en el flujo de efectivo del año 2023 de un estudio contable.",
author = "Chuquimantari Elizares, Ana Karina",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2024"
}
The objective of this work is internal control and its impact on the cash flow it has in companies in the professional services sector in terms of accounting, bookkeeping, auditing and tax consulting activities, specifically how it will influence when carrying out and evaluate the cash flow considering that the accounting study has not previously been applied in its operations. The reason for the thesis is not focused on properly implementing an IFRS or COSO ERM system, but on the implementation of cash flow and its impact on internal control. The proposals raised correspond to: outsourcing personnel with experience in treasury and internal control, implementing the Moonflow financial software that aims to help generate cash flow reports or acquiring an internal control training course for the general manager and can be replicated in the accounting study. Likewise, the methodology of the research work has a non-experimental transectional design with a qualitative approach. In this sense, interviews were conducted with the general manager, management assistant and an expert in accounting matters with experience in finance in the field of business services. In conclusion, outsourcing personnel with treasury experience has been considered because it addresses the two variables: internal control and cash flow. The experienced outsourced treasury assistant will perform cash flow and execute controls on cash in and out operations.
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