Bibliographic citations
Abarca, C., (2020). Auditoría interna y su relación con la gestión financiera de la Cooperativa de Ahorro y Crédito “Santo Domingo de Guzmán Agencia de Puerto Maldonado” periodo 2018 [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/3643
Abarca, C., Auditoría interna y su relación con la gestión financiera de la Cooperativa de Ahorro y Crédito “Santo Domingo de Guzmán Agencia de Puerto Maldonado” periodo 2018 [Tesis]. : Universidad Andina del Cusco; 2020. https://hdl.handle.net/20.500.12557/3643
@misc{sunedu/3043290,
title = "Auditoría interna y su relación con la gestión financiera de la Cooperativa de Ahorro y Crédito “Santo Domingo de Guzmán Agencia de Puerto Maldonado” periodo 2018",
author = "Abarca Tunqui, Clara Luz",
publisher = "Universidad Andina del Cusco",
year = "2020"
}
In this research work is carried out the analysis and study of the internal audit and its influence and its relationship with the financial management of the Savings and Credit Cooperative Santo Domingo de Guzman, Puerto Maldonado Agency, the development of the research is under the type of practical and / or applied research, with a quantitative approach, and non-experimental research design. Considering as it shows 17 workers of the company; among those who participated in the administration, collection staff, operations personnel and analyst staff. Likewise, the objective was to determine the relationship of internal audit and financial management of the Santo Domingo de Guzmán Savings and Credit Cooperative. For the measurement, the Lickert scale was used with 5 rating scales. Validity and reliability were validated with these results, using the Cronbach alpha technique. For both variables, the questionnaire of 19 questions was used as instrument, applying the Likert scale, for the first variable, internal audit, 10 items were elaborated and with a structure in 4 dimensions: implementation of internal audit, risk assessment, execution of control measures and the monitoring phase, and for the second financial management variable with 9 items and with a 3-dimensional structure: preparation of plan and action, level of efficiency and effectiveness, and management optimization. In the descriptive statistics it is observed that most of the studied dimensions are located in the level almost always and always. The proposed instruments were validated by expert judgment and subjected to the Cronbach's Alpha test, showing a reliability for the internal audit variable of 0.861 and for the financial management variable of 0.708. The results obtained through the statistical program show the existence of a relationship between both variables.
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