Bibliographic citations
Condemayta, T., Coronel, B. (2021). El control interno y su incidencia en la gestión de cuentas por pagar a proveedores de la empresa Edpyme Acceso Crediticio S. A. 2019 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/30424
Condemayta, T., Coronel, B. El control interno y su incidencia en la gestión de cuentas por pagar a proveedores de la empresa Edpyme Acceso Crediticio S. A. 2019 [Tesis]. PE: Universidad Privada del Norte; 2021. https://hdl.handle.net/11537/30424
@misc{renati/510663,
title = "El control interno y su incidencia en la gestión de cuentas por pagar a proveedores de la empresa Edpyme Acceso Crediticio S. A. 2019",
author = "Coronel Davila, Beverley Jharely",
publisher = "Universidad Privada del Norte",
year = "2021"
}
In this paper, the relationship between internal control and its impact on the management of accounts payable to suppliers of the company Edpyme Acceso Crediticio SA 2019 is analyzed, since a deficiency was observed in internal control and the management of accounts by pay suppliers: lack of communication, non-compliance with the supplier payment process, lack of supervision by management and the head of accounting in the treasury area and little coordination in the separation of functions. The objective is to demonstrate how internal control affects the management of accounts payable to suppliers of the company Edpyme Acceso Crediticio SA 2019 and as specific objectives: determine how internal control factors affect as a space for control and monitoring and determine how the correct application of internal control principles affects. For this, the descriptive method has been used, according to the parameters of the research. After evaluating the internal control of the company, it was observed that the functions in the management of accounts payable have not been adequately used, thus originating contingencies in the process, since they do not apply: the factors of space of control and monitoring and nor is there a correct practice of the functions of those involved in the management of accounts payable to suppliers. In conclusion, we can indicate that the internal control factors and principles are not correctly applied in the company so that they can directly affect the management of accounts payable to suppliers.
This item is licensed under a Creative Commons License