Internal control practices and financial management strategies in Peruvian charitable societies: Tarapoto case study
DOI:
https://doi.org/10.56926/unaaaciencia.v2i2.47Keywords:
evaluación, incidencia, indicadores financieros, ratios financierosAbstract
The main objective of the research was to determine the incidence of internal control in the financial management of the Tarapoto Benevolent Society. To do this, we used a non-experimental basic research design of a transversal type and correlational descriptive level, using tools such as interview guides, checklists and documentary analysis guides, with a sample population of 24 administrative workers. The findings revealed deficiencies in the charity's internal control, which generated significant economic losses and, through the application of ratios, we identified a deficit in profits. We conclude that internal control has a significant influence on the financial management of the company, being crucial to implement strategies to minimize risks and achieve internal goals, highlighting that efficient internal control could lead to better financial indicators.
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Copyright (c) 2023 Liz Judith Alcántara Hernández, Lidamar Dávila-Colunche, Roger Ricardo Rengifo-Amasifén
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