El control interno y su impacto en la ejecución presupuestaria de la municipalidad distrital de Salpo - Otuzco, periodo 2018-2019
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Date
2021
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Universidad Nacional de Trujillo
Abstract
El presente trabajo tiene como principal objetivo determinar el impacto del control interno en la ejecución presupuestaria de la Municipalidad Distrital de Salpo, provincia Otuzco, durante el periodo 2018-2019; para lo cual se empleó una metodología inductiva y un diseño descriptivo, como estrategia metodológica se realizó una investigación documental, observándose y analizándose documentación relacionada con la ejecución presupuestaria y otros documentos contables. La recolección de datos, se realizó a través de una encuesta para medir la variable ejecución presupuestaria y la variable control interno, que se aplicó al personal que laboran en la Municipalidad Distrital de Salpo, igualmente se aplicó una entrevista a funcionarios de la Gerencia y Subgerencia de Presupuesto de esta entidad; entre sus principales resultados tenemos que la ejecución presupuestaria se ha desarrollado de manera normal, es decir dentro del marco legal, sin embargo, aún se detectaron algunas deficiencias referidas a su implementación, así el 54,5%, de trabajadores, indican que no se realiza un adecuado proceso de ejecución presupuestaria; asimismo, el 72,7% de los funcionarios, señalan que no hay una adecuada información sobre las deficiencias existentes en la ejecución presupuestaria; respecto al control interno, no se acepta la hipótesis planteada. En conclusión, no encontramos un ambiente adecuado para llevar acabo el control interno. Por ello, hemos recomendado entre otros puntos, que se debe facilitar información a referida a la normatividad que rige la implementación del Control interno, entre los funcionarios y personal de esta Municipalidad y para su cumplimiento.
ABSTRACT The main objective of this work is to determine the impact of internal control in the budget execution of the District Municipality of Salpo, Otuzco province, during the 2018-2019 period; For which an inductive methodology and for which a descriptive design was chosen; As a methodological strategy, a documentary investigation was carried out, observing and analyzing documentation related to the budget execution and other accounting documents. The data collection was carried out through a survey to measure the budget execution variable and the internal control variable, which was applied to personnel who workin, an interview was also applied to officials of the Management and Sub-management of Budget of this entity; Among its main resultswe have that the budget execution of the Salpo - Otuzco District Municipality has developed normally, that is, within the legal framework, however, some deficiencies related to its implementation were still detected. Thus, 54.5% of workers indicate that an adequate budget execution process is not carriedout; Likewise, 72.7% of the officials indicate that there is no adequate information onthe existing deficiencies in budget execution; Regarding internal control, the hypothesis is not accepted. In conclusion, we did not find a suitable environment to carry out internal control. Therefore, we have recommended, among other points, that information regarding the regulations governing the implementation of Internal Control should be provided among the officials and personnel of this Municipality and for this compliance.
ABSTRACT The main objective of this work is to determine the impact of internal control in the budget execution of the District Municipality of Salpo, Otuzco province, during the 2018-2019 period; For which an inductive methodology and for which a descriptive design was chosen; As a methodological strategy, a documentary investigation was carried out, observing and analyzing documentation related to the budget execution and other accounting documents. The data collection was carried out through a survey to measure the budget execution variable and the internal control variable, which was applied to personnel who workin, an interview was also applied to officials of the Management and Sub-management of Budget of this entity; Among its main resultswe have that the budget execution of the Salpo - Otuzco District Municipality has developed normally, that is, within the legal framework, however, some deficiencies related to its implementation were still detected. Thus, 54.5% of workers indicate that an adequate budget execution process is not carriedout; Likewise, 72.7% of the officials indicate that there is no adequate information onthe existing deficiencies in budget execution; Regarding internal control, the hypothesis is not accepted. In conclusion, we did not find a suitable environment to carry out internal control. Therefore, we have recommended, among other points, that information regarding the regulations governing the implementation of Internal Control should be provided among the officials and personnel of this Municipality and for this compliance.
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Keywords
Control interno, Ejecución presupuestaria, Eficiencia y eficacia