Diseño de auditoría financiera y su incidencia en el control interno en la empresa M&C Hidrotec S.A.C. – Trujillo 2022
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Date
2024
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Universidad Nacional de Trujillo
Abstract
El presente trabajo tuvo como objetivo determinar la incidencia del diseño de auditoria financiera en el control interno de la empresa M&C Hidrotec S.A.C., lo que contribuye a una mejor toma de decisiones, mejora la rentabilidad y optimiza los recursos de la empresa. Para ello se ha utilizado el análisis de las variables, conceptos, principios, postulados y normas que otorgan un sustento científico – teórico a la investigación.
La metodología empleada corresponde a una investigación descriptiva con diseño no experimental de corte transversal y enfoque cuantitativo. Para la recolección de datos se implementaron tres instrumentos: cuestionarios, entrevistas y análisis documental. De los resultados obtenidos de la aplicación de los instrumentos se concluyó que la información generada por la auditoría financiera incide positivamente en el control interno de la empresa ya que, ante un control permanente, permite hacer las correcciones oportunas y garantiza un adecuado control interno para la elaboración y presentación de los estados financieros en concordancia a las normas y políticas contables vigentes.
La auditoría financiera provee información relevante relacionado al control interno de la empresa proporcionando información veraz y oportuna para la elaboración de los estados financieros.
The present work had as objective to determine the incidence of the design of financial audit in the internal control of the company M&C Hidrotec S.A.C., which contributes to a better decision making, improves the profitability and optimises the resources of the company. For this purpose, the analysis of the variables, concepts, principles, postulates and norms that provide scientific and theoretical support to the research has been used. The methodology used corresponds to a descriptive research with a non-experimental cross-sectional design and a quantitative approach. Three instruments were used for data collection: questionnaires, interviews and documentary analysis. From the results obtained from the application of the instruments, it was concluded that the information generated by the financial audit has a positive impact on the company's internal control since, in the face of a permanent control, it allows timely corrections to be made and guarantees adequate internal control for the preparation and presentation of the financial statements in accordance with the accounting standards and policies in force. The financial audit provides relevant information related to the company's internal control, providing accurate and timely information for the preparation of the financial statements.
The present work had as objective to determine the incidence of the design of financial audit in the internal control of the company M&C Hidrotec S.A.C., which contributes to a better decision making, improves the profitability and optimises the resources of the company. For this purpose, the analysis of the variables, concepts, principles, postulates and norms that provide scientific and theoretical support to the research has been used. The methodology used corresponds to a descriptive research with a non-experimental cross-sectional design and a quantitative approach. Three instruments were used for data collection: questionnaires, interviews and documentary analysis. From the results obtained from the application of the instruments, it was concluded that the information generated by the financial audit has a positive impact on the company's internal control since, in the face of a permanent control, it allows timely corrections to be made and guarantees adequate internal control for the preparation and presentation of the financial statements in accordance with the accounting standards and policies in force. The financial audit provides relevant information related to the company's internal control, providing accurate and timely information for the preparation of the financial statements.
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Keywords
Auditoria financiera, Control interno, Rentabilidad