Rivas, R. (2018). El proceso del ambiente de control en el control interno, en una MYPE de turismo de Lima Metropolitana durante el periodo 2016-2017 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/14324
Rivas, R. El proceso del ambiente de control en el control interno, en una MYPE de turismo de Lima Metropolitana durante el periodo 2016-2017 [Tesis]. PE: Universidad Privada del Norte; 2018. https://hdl.handle.net/11537/14324
title = "El proceso del ambiente de control en el control interno, en una MYPE de turismo de Lima Metropolitana durante el periodo 2016-2017",
author = "Rivas Ramírez, Rudy Roxana",
publisher = "Universidad Privada del Norte",
year = "2018"
ABSTRACT The objective of the research has to determine the process of the internal control environment in a tourism of (MYPE) SME in Lima Metropolitana, because of the longest time of the Internal Control was limited to economical areas, and talking about of Internal Control was referred to the activities of Accounting and Finance. Due to the rest of the operational areas and their collaborators did not feel involved in it. This research use a methodology that “It is pure or basic because it is rigorous, organized and we carried out this investigation carefully, providing knowledge, new theories and basic principles" Hernández, Fernández & Baptista (2016). On the other hand, "Due to its level of research it is descriptive, because it emphasizes on either what a phenomenon or an event is or manifested when we want to specify the important properties to measure and evaluate aspects, dimensions or components of the phenomenon " Hernández Sampieri, Fernández Collado, & Baptista Lucio (2016); and "it is also explanatory because it is aimed at responding to the causes of physical or social events and its interest is focused on explaining both why and what conditions of a phenomenon occurs, or because two or more variables are related on". Hernández Sampieri, Fernández Collado, & Baptista Lucio (2016). Finally, this research concluded that this company has neither a formal strategic plan, flowcharts or function manualsn nor worker retention policies. But also, it does not have a constant training plan for employees which shows the lack of effective Internal control, and all the information is only expressed orally, but it is without a formal plan.
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