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Góngora, M., (2021). Situación del control interno y la gestión de tesorería en la Clínica Cima S. A. C. Cusco, periodo 2019 [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/4132
Góngora, M., Situación del control interno y la gestión de tesorería en la Clínica Cima S. A. C. Cusco, periodo 2019 []. PE: Universidad Andina del Cusco; 2021. https://hdl.handle.net/20.500.12557/4132
@misc{renati/959344,
title = "Situación del control interno y la gestión de tesorería en la Clínica Cima S. A. C. Cusco, periodo 2019",
author = "Góngora Venero, Millnher Fabricio",
publisher = "Universidad Andina del Cusco",
year = "2021"
}
Title: Situación del control interno y la gestión de tesorería en la Clínica Cima S. A. C. Cusco, periodo 2019
Authors(s): Góngora Venero, Millnher Fabricio
Advisor(s): Curiza Carrasco, Juan Cancio
Keywords: Control interno; Gestión de tesorería
OCDE field: https://purl.org/pe-repo/ocde/ford#5.02.04
Issue Date: 31-May-2021
Institution: Universidad Andina del Cusco
Abstract: La presente investigación intitulada “Situación del Control Interno y la Gestión de
tesorería en la clínica CIMA S. A. C. Cusco, periodo 2019”, pretende indagar sobre ¿En
qué medida el Control Interno incide en la Gestión de Tesorería en la Clínica CIMA S.A.C.
en la ciudad de Cusco, periodo 2019?, con el objetivo de: Determinar en qué medida el
Control Interno incide en la Gestión de Tesorería en la Clínica CIMA S.A.C. en la ciudad de
Cusco, periodo 2019, para ello se operativizó la siguiente hipótesis: El Control Interno
incide directamente en la Gestión de Tesorería en la Clínica Cima S.A.C. en la ciudad de
Cusco, en el periodo 2019. Esta investigación se fundamenta mediante el tipo de
investigación aplicada o práctica, respecto al enfoque de la investigación es cuantitativa, en
razón de que se verificará las hipótesis planteadas, en cuanto al diseño de la investigación es
no experimental puesto que no se manipulará las variables, en cuanto al alcance de la
presente investigación, es descriptivo en razón de que se establecen y se describen las
variables. Se trabajó con una población de 50 colaboradores, que está conformada por
funcionarios y trabajadores de la Clínica CIMA S.A.C. La muestra de la presente
investigación es de tipo no probabilístico por el método de conveniencia debido a que es una
población finita, respecto a las técnicas e instrumentos que se utilizaron son las encuestas
con su respectivo instrumento y el análisis documental. En cuanto al procesamiento de la
información, se procedió haciendo uso del programa estadístico SPSS, para así obtener
tablas y gráficos con su correspondiente interpretación, llegando a las siguientes
conclusiones: Se ha demostrado estadísticamente que el control interno tiene una incidencia
directa en la gestión de Tesorería en la Clínica CIMA S.A.C. de la ciudad de Cusco, periodo
2019, presentando un nivel de manejo medianamente adecuado de acuerdo al 42%,
evidenciando con el estadístico paramétrico Chi cuadrado, el P valor hallado es menor al
nivel de significancia elegido, por lo que se evidencia la dependencia de las variables,
asimismo, el manejo del Control de la Clínica Cima S.A.C. de la ciudad de Cusco, en el
periodo 2019, es medianamente adecuada de acuerdo al 64%, en el ambiente de control,
evaluación de riesgo, actividades de control, información y comunicación y actividades de
supervisión, presentando limitaciones en un adecuado control de actividades internas. Del
mismo modo, la conducción de gestión del área de tesorería de acuerdo al 54% es
medianamente adecuado en lo que respecta a la planeación, organización, dirección y control
en la Clínica CIMA S.A.C. Cusco, periodo 2019.
This research entitled “Situation of Internal Control and Treasury Management in the CIMA S. A. C. Cusco clinic, period 2019”, aims to inquire about the extent to which Internal Control affects the Treasury Management in the CIMA S.A.C. Clinic. In the city of Cusco, period 2019?, with the objective of: Determining to what extent Internal Control affects the Treasury Management at Clínica CIMA S.A.C. in the city of Cusco, period 2019, for this the following hypothesis was operationalized: Internal Control directly affects the Treasury Management at Clínica Cima S.A.C. in the city of Cusco, in the period 2019. This research is based on the type of applied or practical research, regarding the focus of the research is quantitative, because the hypotheses raised will be verified, regarding the design of the research It is non-experimental since the variables will not be manipulated, as far as the scope of the present research is concerned, it is descriptive because the variables are established and described. We worked with a population of 50 collaborators, which is made up of officials and workers of the Clínica CIMA S.A.C. The sample of the present investigation is of a non-probabilistic type by the convenience method because it is a finite population, with respect to the techniques and instruments that were used are the interviews with their respective instrument and the documentary analysis. Regarding the information processing, we proceeded using the SPSS statistical program, in order to obtain tables and graphs with their corresponding interpretation, reaching the following conclusions: It has been statistically demonstrated that internal control has a direct impact on the management of Treasury at the CIMA SAC Clinic of the city of Cusco, period 2019, presenting a moderately adequate level of management according to 42%, showing with the parametric Chi-square statistic, the P value found is lower than the chosen level of significance, so the dependence of the variables, likewise, the management of the Control of the Cima SAC Clinic of the city of Cusco, in the period 2019, is moderately adequate according to 64%, in the control environment, risk assessment, control activities, information and communication, presenting limitations in an adequate control of internal activities. In the same way, the management of the treasury area according to 54% is moderately adequate with regard to the organization, direction and control at Clínica CIMA S.A.C. Cusco, period 2019.
This research entitled “Situation of Internal Control and Treasury Management in the CIMA S. A. C. Cusco clinic, period 2019”, aims to inquire about the extent to which Internal Control affects the Treasury Management in the CIMA S.A.C. Clinic. In the city of Cusco, period 2019?, with the objective of: Determining to what extent Internal Control affects the Treasury Management at Clínica CIMA S.A.C. in the city of Cusco, period 2019, for this the following hypothesis was operationalized: Internal Control directly affects the Treasury Management at Clínica Cima S.A.C. in the city of Cusco, in the period 2019. This research is based on the type of applied or practical research, regarding the focus of the research is quantitative, because the hypotheses raised will be verified, regarding the design of the research It is non-experimental since the variables will not be manipulated, as far as the scope of the present research is concerned, it is descriptive because the variables are established and described. We worked with a population of 50 collaborators, which is made up of officials and workers of the Clínica CIMA S.A.C. The sample of the present investigation is of a non-probabilistic type by the convenience method because it is a finite population, with respect to the techniques and instruments that were used are the interviews with their respective instrument and the documentary analysis. Regarding the information processing, we proceeded using the SPSS statistical program, in order to obtain tables and graphs with their corresponding interpretation, reaching the following conclusions: It has been statistically demonstrated that internal control has a direct impact on the management of Treasury at the CIMA SAC Clinic of the city of Cusco, period 2019, presenting a moderately adequate level of management according to 42%, showing with the parametric Chi-square statistic, the P value found is lower than the chosen level of significance, so the dependence of the variables, likewise, the management of the Control of the Cima SAC Clinic of the city of Cusco, in the period 2019, is moderately adequate according to 64%, in the control environment, risk assessment, control activities, information and communication, presenting limitations in an adequate control of internal activities. In the same way, the management of the treasury area according to 54% is moderately adequate with regard to the organization, direction and control at Clínica CIMA S.A.C. Cusco, period 2019.
Link to repository: https://hdl.handle.net/20.500.12557/4132
Discipline: Contabilidad
Grade or title grantor: Universidad Andina del Cusco. Facultad de Ciencias Económicas, Administrativas y Contables
Grade or title: Contador Público
Juror: Porcel Guzmán, Nery; Estrada Sánchez, Paola; Asiscla Cusimayta, Magna Asiscla; Trigoso Delgado, Jorge Oscar
Register date: 11-Oct-2021
This item is licensed under a Creative Commons License