Control interno y su impacto en la situación económica y financiera de la Red de Salud de Otuzco, periodo 2021
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Date
2022
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Universidad Nacional de Trujillo
Abstract
El presente trabajo tuvo por finalidad en demostrar el impacto significativo y positivo que genera el control interno en la situación económica y financiera de la Red de Salud de Otuzco, durante el año 2021; para ello el presente estudio, se basó bajo los fundamentos de un diseño no experimental de corte transversal de tipo correlacional descriptivo, para ello dicha investigación contó con un tamaño de muestra censal de 135 servidores públicos, en la que se aplicó un cuestionario como instrumento, para conocer la información del control interno y mediante análisis documental de los estados financieros, conocer la situación económica y financiera. Cabe mencionar que, el hallazgo encontrado en el presente estudio permitió identificar que el control interno sí genera impacto significativo y positivo en la situación económica y financiera de la red de salud de Otuzco, durante el año 2021, gracias al uso de la prueba estadística del coeficiente de correlación de Pearson en 0.679 y su alto nivel de significancia del 0.00, Por otro lado se recomienda a la Dirección de la Red de salud de Otuzco mejorar el sistema de control interno, difundiéndolo de manera continua, en sus servidores públicos y a la vez concientizando de su importancia para el logro de los objetivos, de la institución.
ABSTRACT The purpose of this work was to demonstrate the significant and positive impact generated by internal control in the economic and financial situation of the Otuzco Health Network, during the year 2021, for which the present study was based on the foundations of a non-experimental cross-sectional design of descriptive correlational type, for this said research had a census sample size of 135 public servants, in which a questionnaire was applied as an instrument, to know the information of the internal control and through documentary analysis of the financial statements, know the economic and financial situation.It is worth mentioning that the finding found in the present study allowed us to identify that internal control does generate a significant and positive impact on the economic and financial situation of the Otuzco health network, during the year 2021, thanks to the use of the statistical test. of Pearson's correlation coefficient in 0.679 and its high level of significance of 0.00. On the other hand, it is recommended that the Otuzco Health Network Directorate improve the internal control system, disseminating it continuously, in its public servants and in the while becoming aware of its importance, which is for the achievement of the objectives of the institution.
ABSTRACT The purpose of this work was to demonstrate the significant and positive impact generated by internal control in the economic and financial situation of the Otuzco Health Network, during the year 2021, for which the present study was based on the foundations of a non-experimental cross-sectional design of descriptive correlational type, for this said research had a census sample size of 135 public servants, in which a questionnaire was applied as an instrument, to know the information of the internal control and through documentary analysis of the financial statements, know the economic and financial situation.It is worth mentioning that the finding found in the present study allowed us to identify that internal control does generate a significant and positive impact on the economic and financial situation of the Otuzco health network, during the year 2021, thanks to the use of the statistical test. of Pearson's correlation coefficient in 0.679 and its high level of significance of 0.00. On the other hand, it is recommended that the Otuzco Health Network Directorate improve the internal control system, disseminating it continuously, in its public servants and in the while becoming aware of its importance, which is for the achievement of the objectives of the institution.
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Keywords
Control interno, Situación financiera, Situación económica