Browsing by Author "Alfaro Alfaro, Gustavo Otilano"

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    El sistema de control interno y su incidencia en las unidades de logística y control patrimonial de la municipalidad provincial de talara - 2014
    (Universidad Nacional de Trujillo, 2016) Alfaro Alfaro, Gustavo Otilano; Franco Cornelio, Carlos Alberto
    This research work entitled, "The Internal Control System and its impact in the areas of Logistics and Patrimonial Control of the Provincial Municipality of Talara" aims to propose the establishment of an efficient Internal Control Structure by application COSO I, modern approach to Internal Control in the areas of Logistics and Patrimonial Control of the Provincial Municipality of Talara , to improve their management and the achievement of its objectives and goals , aligned to its mission report. Internal control is a tool for efficient management of local governments, seeking to achieve goals for a certain period of annually, this is implemented by the responsible senior management of the entity. It is also worth mentioning that an effective internal control structure can not guarantee by itself an effective and efficient management, records and financial information complete, accurate and reliable, and can be free of errors, irregularities or fraud. The effectiveness of internal control may be affected by causes associated with human and material resources, as well as to changes in the internal and external environment. In this regard, in this research, the methods used were the inductive - deductive and analytical, the technique applied in the survey. He also was sampled to 75 officials of the entity, as managers, assistant manager, unit heads and supervisors. The research is based on modern and dynamic conception in the implementation of an internal control structure based on the COSO -I report, with their respective components which contribute to determine the degree of effectiveness and efficiency, timeliness and economy to be met local governments such as Talara. Diagnosis and proposal for the establishment of an efficient internal control structure will help local governments meet the terms of their strategic plans and operational plans.