Bibliographic citations
Carnero, J., Carranza, J., Sánchez, L. (2021). Efectos en los estados financieros anuales de la Municipalidad de la Victoria por la contabilización errónea en el SIAF periodo 2019 [Universidad Tecnológica del Perú]. https://hdl.handle.net/20.500.12867/5570
Carnero, J., Carranza, J., Sánchez, L. Efectos en los estados financieros anuales de la Municipalidad de la Victoria por la contabilización errónea en el SIAF periodo 2019 []. PE: Universidad Tecnológica del Perú; 2021. https://hdl.handle.net/20.500.12867/5570
@misc{renati/811122,
title = "Efectos en los estados financieros anuales de la Municipalidad de la Victoria por la contabilización errónea en el SIAF periodo 2019",
author = "Sánchez Quispe, Luis Antonio",
publisher = "Universidad Tecnológica del Perú",
year = "2021"
}
The general objective of the investigation was to determine how the erroneous accounting affects the SIAF in the Financial Statements of the Municipality of Victoria. The type of investigation was mixed, non-experimental design, the method was deductive-analytical, complemented by the questionnaire technique. and as an instrument the survey and the interview were taken. The sample consisted of 20 collaborators and the accountant and 2 accounting specialists participated in the interview. According to the results obtained from the sample, 80% affirm that the good accounting of expenses and income in the SIAF contributes to the completion of the EEFF and at the same time in a timely presentation to the MEF, in relation to the MAPROS and Internal Directives. , 60% of the respondents believed that there is no manual of procedures for the administrative functions of the areas that record financial and accounting operations, obtaining as a conclusion that the accounting procedures of the administrative records in the SIAF are not correct, below; The timely supervision of the entry of the accounting accounts by the OCI would improve the accounting records and would have a positive impact on the annual financial statements of the municipality of La Victoria.
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