Influence of internal control in the administrative management of a publishing fund in Lima 2023
DOI:
https://doi.org/10.5281/zenodo.12628608Keywords:
control environment, risk assessment, control activities, information and communication, supervisionAbstract
The objective of this work was to explain the influence of internal control on the administrative management of a publishing fund in Lima in the year 2023. In Peru there are tax exemptions for publishing funds in the production of books. Currently, this exemption has been in force for more than twenty years and seeks to promote reading and academic production. The method applied in this research was quantitative, observational, non-experimental design and explanatory level. A survey was applied to a population of 102 workers, and the sample was 82 people chosen at random. As results of the investigation, a sig. Bilateral calculated equivalent to 0.000 which is less than the sig. Theoretical bilateral equivalent to 0.005 which determined a low level with respect to internal control. It was concluded that deficiencies in internal control negatively affect strategic goals, highlighting the need to improve policies, procedures and training programs. It is recommended to establish a series of improvements to strategic goals and promote training programs, procedures and policies in the entity. These must be aligned with certain capabilities, behaviors and results so that the projected goals can be met.
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