Citas bibligráficas
Chapoñan, O., (2023). Control interno para la optimización de la ejecución presupuestal de un hospital nacional de Lima, 2021 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/35781
Chapoñan, O., Control interno para la optimización de la ejecución presupuestal de un hospital nacional de Lima, 2021 [Tesis]. PE: Universidad Privada del Norte; 2023. https://hdl.handle.net/11537/35781
@misc{sunedu/4102843,
title = "Control interno para la optimización de la ejecución presupuestal de un hospital nacional de Lima, 2021",
author = "Chapoñan Pizarro, Osmar Ivan",
publisher = "Universidad Privada del Norte",
year = "2023"
}
The main objective of the study is to describe the importance of "Internal control for the optimization of budget execution of a National Hospital of Lima, 2021", considering prior, simultaneous and subsequent control for the analysis. This research has been developed under a qualitative approach, descriptive, applied level and with a non-experimental design. The population for the study is made up of the “Dos de Mayo” National Hospital, the sample is made up of the servers who carry out activities related to the programming, administration and execution of public funds of the entity and is of a non-probabilistic type for convenience, since No statistical form has been used; for this, documentary analysis and the record sheet have been applied as a technique for data collection, given that it meets the essential requirements of objectivity, validity and reliability. Internal Control for the Optimization of Budget Execution, according to the research, is very important because it shows that by not carrying out a correct and efficient INTERNAL CONTROL, it leads to the non-execution of 100% of the public budget assigned to the entity, therefore , this will imply non-compliance with the projected institutional objectives.
Este ítem está sujeto a una licencia Creative Commons Licencia Creative Commons