Bibliographic citations
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Maldonado, A., (2021). Control interno de cuentas por pagar de la empresa Lomersa Empresarial SRL, Breña 2020 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/29616
Maldonado, A., Control interno de cuentas por pagar de la empresa Lomersa Empresarial SRL, Breña 2020 [Tesis]. PE: Universidad Privada del Norte; 2021. https://hdl.handle.net/11537/29616
@misc{renati/526025,
title = "Control interno de cuentas por pagar de la empresa Lomersa Empresarial SRL, Breña 2020",
author = "Maldonado Huaman, Alexandra Paola",
publisher = "Universidad Privada del Norte",
year = "2021"
}
Title: Control interno de cuentas por pagar de la empresa Lomersa Empresarial SRL, Breña 2020
Authors(s): Maldonado Huaman, Alexandra Paola
Advisor(s): Frías Guevara, Roberth
Keywords: Control interno; Deudores y acreedores; Empresas; Cuentas por pagar; Accounts payable; Internal control
OCDE field: https://purl.org/pe-repo/ocde/ford#5.02.00
Issue Date: 25-Nov-2021
Institution: Universidad Privada del Norte
Abstract: La presente investigación denominada “Control interno de cuentas por pagar de la
empresa Lomersa Empresarial SRL, Breña 2020” tuvo como objetivo describir el
control interno de cuentas por pagar que fueron como objeto del presente estudio. La
población estuvo conformada por 23 ejecutivos de dirección y el área de Cuentas por
pagar que elaboran en la empresa mencionada. El tipo de investigación que se realiza,
determinó la muestra usando la formula censal la que queda conformada por 23
ejecutivos de dirección y el área de Cuentas por pagar, a quienes se les aplico como
instrumento de la investigación, el cuestionario de encuesta y lista de cotejo,
obteniendo como resultado en el Alfa de Cronbach basada en elementos
estandarizados 0,906, los ejecutivos de dirección y el área de cuentas por pagar
afirmaron contar con un Ambiente de Control, Proceso de valoración del riesgo,
Sistemas de información, Actividades de control y Seguimiento (o monitoreo) de los
controles; lo cual permitió concluir, que es importante para los colaboradores contar
con un adecuado conocimiento de control interno. Asimismo, El control interno
juega un rol importante sobre procedimientos, autorizaciones, controles relativos a
fraude y procedimiento establecido en la empresa.
The present investigation called “Internal control of accounts payable of the company Lomersa Empresarial SRL, Breña 2020“ aimed to describe the internal control of accounts payable that were the object of this study. The population was made up of 23 management executives and the Accounts Payable area that they prepare in the aforementioned company. The type of research carried out determined the sample using the census formula, which is made up of 23 management executives and the Accounts Payable area, to whom the survey questionnaire and list of items were applied as a research instrument. comparison, obtaining as a result in the Cronbach's Alpha based on standardized elements 0.906, the management executives and the accounts payable area affirmed to have a Control Environment, Risk Assessment Process, Information Systems, Control and Monitoring Activities (or monitoring) of controls; which allowed to conclude that it is important for employees to have adequate knowledge of internal control. Likewise, internal control plays an important role on procedures, authorizations, controls related to fraud and procedures established in the company.
The present investigation called “Internal control of accounts payable of the company Lomersa Empresarial SRL, Breña 2020“ aimed to describe the internal control of accounts payable that were the object of this study. The population was made up of 23 management executives and the Accounts Payable area that they prepare in the aforementioned company. The type of research carried out determined the sample using the census formula, which is made up of 23 management executives and the Accounts Payable area, to whom the survey questionnaire and list of items were applied as a research instrument. comparison, obtaining as a result in the Cronbach's Alpha based on standardized elements 0.906, the management executives and the accounts payable area affirmed to have a Control Environment, Risk Assessment Process, Information Systems, Control and Monitoring Activities (or monitoring) of controls; which allowed to conclude that it is important for employees to have adequate knowledge of internal control. Likewise, internal control plays an important role on procedures, authorizations, controls related to fraud and procedures established in the company.
Link to repository: https://hdl.handle.net/11537/29616
Discipline: Contabilidad y Finanzas
Grade or title grantor: Universidad Privada del Norte. Facultad de Negocios
Grade or title: Contador Público
Juror: Vejarano García, Victoria Haydeé; Villavicencio Eyzaguirre, Máximo Moisés; Sáenz Arenas, Esther
Register date: 9-Mar-2022
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