Bibliographic citations
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Rodríguez, K., (2022). Control interno en la Unidad de Servicios del Banco de la Nación en la agencia 2 Sicuani periodo 2020 [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/5070
Rodríguez, K., Control interno en la Unidad de Servicios del Banco de la Nación en la agencia 2 Sicuani periodo 2020 []. PE: Universidad Andina del Cusco; 2022. https://hdl.handle.net/20.500.12557/5070
@misc{renati/954554,
title = "Control interno en la Unidad de Servicios del Banco de la Nación en la agencia 2 Sicuani periodo 2020",
author = "Rodríguez Lagos, Katherine Idalia",
publisher = "Universidad Andina del Cusco",
year = "2022"
}
Title: Control interno en la Unidad de Servicios del Banco de la Nación en la agencia 2 Sicuani periodo 2020
Authors(s): Rodríguez Lagos, Katherine Idalia
Advisor(s): Chávez Salas, Jorge Luis
OCDE field: https://purl.org/pe-repo/ocde/ford#5.02.00
Issue Date: 20-Jun-2022
Institution: Universidad Andina del Cusco
Abstract: El control interno es un proceso integral efectuado por la gerencia, funcionarios y
servidores de una entidad, diseñado para prevenir, enfrentar posibles riesgos y dar seguridad
razonable a la entidad, tiene como objetivo determinar cómo es el control interno en la
unidad de servicios del Banco de la Nación en la Agencia 2 Sicuani periodo 2020. La
población estuvo constituida por el total de trabajadores de la unidad de servicios del Banco
de la Nación (8), la muestra es no probabilística, la investigación es de tipo básica, enfoque
cuantitativo, diseño no experimental y de los resultados más relevantes se tiene que los
documentos de gestión no están distribuidos pero se encuentran en la página web; los
reportes del monitoreo son remitidos a los funcionarios de la agencia; los procedimientos de
autorización y aprobación de procesos, la segregación de funciones y los reportes de arqueos
periódicos están documentados; la entidad cuenta con información interna como el portal
interno y cuenta con información externa como su página web, los hallazgos y las medidas
adoptadas son comunicadas y las evaluaciones son realizadas por los funcionarios
autorizados pero no de forma continua (tablas 7, 12, 18, 24 y 29); para finalizar se concluye
que el Control Interno presenta una aplicación regular con un 89.34 % de aplicación, de los
cuales el componente de ambiente de control cuenta con un 91.25 % del puntaje máximo
que representa una aplicación buena, la evaluación de riesgos cuenta con un 78.33 % del
puntaje máximo que representa una aplicación deficiente, las actividades de control
gerencial cuentan con un 93.44 % del puntaje máximo que representa una aplicación buena,
la información y comunicación cuentan con un 93.75 % del puntaje máximo que representa
una aplicación buena y la supervisión cuenta con un 87.08 % del puntaje máximo que
representa una aplicación regular (tabla 30).
Internal control is an integral process carried out by the management, officials and servants of an entity, designed to prevent, face possible risks and provide reasonable security to the entity, its objective is to determine how internal control is in the Bank's services unit of the Nation in the Agency 2 Sicuani period 2020. The population was constituted by the total number of workers of the service unit of the Banco de la Nación (8), the sample is not probabilistic, the research is of a basic type, quantitative approach, non-experimental design and the most relevant results are that the management documents are not distributed but are found on the web page; monitoring reports are forwarded to agency officials; the procedures for authorization and approval of processes, the segregation of functions and the reports of periodic tonnage are documented; the entity has internal information such as the internal portal and has external information such as its website, the findings and the measures adopted are communicated and the evaluations are carried out by authorized officials but not continuously (tables 7, 12, 18, 24 and 29); Finally, it is concluded that the Internal Control presents a regular application with an 89.34% application, of which the control environment component has 91.25% of the maximum score that represents a good application, the risk assessment has a 78.33 % of the maximum score that represents a poor application, management control activities have 93.44% of the maximum score that represents a good application, information and communication have 93.75% of the maximum score that represents a good application and supervision counts with 87.08% of the maximum score representing a regular application (table 30).
Internal control is an integral process carried out by the management, officials and servants of an entity, designed to prevent, face possible risks and provide reasonable security to the entity, its objective is to determine how internal control is in the Bank's services unit of the Nation in the Agency 2 Sicuani period 2020. The population was constituted by the total number of workers of the service unit of the Banco de la Nación (8), the sample is not probabilistic, the research is of a basic type, quantitative approach, non-experimental design and the most relevant results are that the management documents are not distributed but are found on the web page; monitoring reports are forwarded to agency officials; the procedures for authorization and approval of processes, the segregation of functions and the reports of periodic tonnage are documented; the entity has internal information such as the internal portal and has external information such as its website, the findings and the measures adopted are communicated and the evaluations are carried out by authorized officials but not continuously (tables 7, 12, 18, 24 and 29); Finally, it is concluded that the Internal Control presents a regular application with an 89.34% application, of which the control environment component has 91.25% of the maximum score that represents a good application, the risk assessment has a 78.33 % of the maximum score that represents a poor application, management control activities have 93.44% of the maximum score that represents a good application, information and communication have 93.75% of the maximum score that represents a good application and supervision counts with 87.08% of the maximum score representing a regular application (table 30).
Link to repository: https://hdl.handle.net/20.500.12557/5070
Discipline: Contabilidad
Grade or title grantor: Universidad Andina del Cusco. Facultad de Ciencias Económicas, Administrativas y Contables
Grade or title: Contador Público
Juror: Bustos Rozas, Nivana Circe; Jurado Rivera, Darcy Augusto; Porcel Guzmán, Nery; Estrada Sánchez, Paola
Register date: 26-Dec-2022
This item is licensed under a Creative Commons License