Citas bibligráficas
Torres, E., (2022). Control interno en las cuentas por cobrar en el Colegio Químico Farmacéutico del Perú, Surco 2021 [Universidad Peruana de Las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/2562
Torres, E., Control interno en las cuentas por cobrar en el Colegio Químico Farmacéutico del Perú, Surco 2021 []. PE: Universidad Peruana de Las Américas; 2022. http://repositorio.ulasamericas.edu.pe/handle/upa/2562
@misc{renati/6137,
title = "Control interno en las cuentas por cobrar en el Colegio Químico Farmacéutico del Perú, Surco 2021",
author = "Torres Huanca, Eliseo",
publisher = "Universidad Peruana de Las Américas",
year = "2022"
}
The objective of this research was to determine the internal control that affects accounts receivable in the Colegio Químico Farmacéutico del Perú, Surco 2021. In the present investigation, the theory of Vásquez / 2016) was supported, internal control is the implementation of procedures and regulations that regulate the general activities of the institution in order to achieve the objectives planned by the organization, managing to minimize the risks in its execution and thus achieve reliability in the development of operations. And from Guajardo and Andrade (2008, p.78), they are any asset, economic resource, property of an organization, that will generate some benefit in the long term. It is constituted in the classification of circulating cash. as a descriptive result. 44% of those state that the internal control was acceptable, 32% expressed that it was efficient and 24% indicated that it was deficient. Likewise, 46% express that the accounts receivable was regular, 36% indicate that it was bad and 18% indicate that it was good. In the same way, according to the hypothesis test, it was concluded that accounts receivable depend 39.3% on internal control. Which shows that internal control has a significant impact on accounts receivable in the Colegio Químico Farmacéutico del Perú, Surco 2021.
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