Bibliographic citations
Dueñas, A., Ruiz, Y. (2022). Incidencia del sistema de control interno en las cuentas por cobrar de una agencia de viajes en Miraflores - Lima 2018 [Universidad Peruana de las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/1787
Dueñas, A., Ruiz, Y. Incidencia del sistema de control interno en las cuentas por cobrar de una agencia de viajes en Miraflores - Lima 2018 []. PE: Universidad Peruana de las Américas; 2022. http://repositorio.ulasamericas.edu.pe/handle/upa/1787
@misc{renati/5472,
title = "Incidencia del sistema de control interno en las cuentas por cobrar de una agencia de viajes en Miraflores - Lima 2018",
author = "Ruiz Mendoza, Yovanna Veraniz",
publisher = "Universidad Peruana de las Américas",
year = "2022"
}
The objective of this research was to determine how the internal control system affects accounts receivable in a travel agency in Miraflores - Lima, 2018. The methodology was carried out with a quantitative approach: basic type research, explanatory-causal level. The population consisted of 18 workers of the administrative and accounting area of the company studied; it was not considered to work with sample due to the low accessibility to the target population. The data collection was carried out with the survey technique; and the instruments were two questionnaires elaborated with closed alternatives, with a Likert scale, which were applied to the identified population. It is stated that the two questionnaires were evaluated by three experts, and their approval was achieved; likewise, the reliability of the instruments was calculated with Cronbach's Alpha, whose coefficients were 0.823 and 0.841 respectively in the questionnaires for the variable internal control system strategies and accounts receivable respectively. This indicated that the instruments were highly reliable. It was concluded that the internal control system has an impact on accounts receivable in a travel agency in Miraflores - Lima, 2018. It is emphasized that the correlation coefficient was 0.581, indicating a moderate and direct correlation and influence between both variables.
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