Bibliographic citations
Arroyo, C., Guzman, A. (2019). El control interno, enfoque coso 2013, en la gestión administrativa de la empresa Cajamarca Bakery SAC periodo 2018 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/22010
Arroyo, C., Guzman, A. El control interno, enfoque coso 2013, en la gestión administrativa de la empresa Cajamarca Bakery SAC periodo 2018 [Tesis]. PE: Universidad Privada del Norte; 2019. https://hdl.handle.net/11537/22010
@misc{sunedu/3038161,
title = "El control interno, enfoque coso 2013, en la gestión administrativa de la empresa Cajamarca Bakery SAC periodo 2018",
author = "Guzman Villegas, Armando",
publisher = "Universidad Privada del Norte",
year = "2019"
}
ABSTRACT The general objective of the research work is to assess the confidence level of internal control, COSO 2013 approach, in administrative management, with the purpose of proposing the implementation of control activities; using all the company's personnel as a population, considering itself as a finite population, the sample is not probabilistic for convenience, being the total of five workers; the type of research is basic to a qualitative approach, non-experimental cross-section and descriptive scope; the instruments of the observation sheet were used, interview guide consisting of 20 open questions, checklist with 19 indicators and the questionnaire consisting of 94 closed-type questions containing the five components of COSO 2013 and its 17 principles aligned the 4 stages of the administrative process, the data analysis procedure was carried out in the Microsoft Excel program; obtaining as a result that the company under study presents low confidence level with 46%, presenting inefficient implementation in administrative management documents, does not have documented policies of internal control, not achieving a reasonable degree of security regarding the achievement of objectives in an efficient and effective way with respect to operations, causing insecurity in internal users and external company. KEYWORDS: Internal control, COSO 2013, administrative management, administrative process.
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