Bibliographic citations
Bernaldo, K., (2021). El control interno y su incidencia en las obligaciones tributarias en la empresa Menorca Inversiones S.A.C, 2019 [Tesis, Universidad Peruana de Ciencias e Informática]. http://repositorio.upci.edu.pe/handle/upci/239
Bernaldo, K., El control interno y su incidencia en las obligaciones tributarias en la empresa Menorca Inversiones S.A.C, 2019 [Tesis]. : Universidad Peruana de Ciencias e Informática; 2021. http://repositorio.upci.edu.pe/handle/upci/239
@misc{sunedu/3397203,
title = "El control interno y su incidencia en las obligaciones tributarias en la empresa Menorca Inversiones S.A.C, 2019",
author = "Bernaldo Sánchez, Kendy Yesenia",
publisher = "Universidad Peruana de Ciencias e Informática",
year = "2021"
}
Through the present investigation carried out to the company MENORCA INVERSIONES S.A.C, 2019, we observe that it lacks an adequate Internal Control, they do not have a due process that facilitates an efficient development in the management and execution of operations. The lack of constant supervision of the personnel involved leads to generating disorder causing poor accounting records, omissions in the income statement, loss of consecutive vouchers, poor inventory control, as well as not keeping a good control of fixed assets. The main purpose of this thesis was to demonstrate the importance of Internal Control as an effective instrument for the improvement of processes and for administrative decision making. In addition, it is extremely important for tax management because it has the need to solve the problem that occurs in the company MENORCA INVERSIONES SAC, 2019, it was also observed that there is inefficiency in the staff, either due to lack of information or lack of of training to carry out compliance with the tax obligation. The methodology used is of a quantitative approach, descriptive and explanatory research, so the research design is Non-Experimental and cross-sectional and the survey technique was used and the instrument was the questionnaire. It was concluded that Internal Control influences 93.4% in compliance with tax obligations, because it allows them to face the rapid changes in today's world, it is the responsibility of the administration and managers to develop a system that guarantees the fulfillment of the objectives of the company and become an essential part of the organizational culture. Keywords: Internal control, evaluation, monitoring, obligations, tribute.
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