Analysis of internal control in SMEs in Peru [Análisis del control interno en PYMES del Perú]
DOI:
https://doi.org/10.62574/rmpi.v1i1.18Keywords:
joint ventures, administrative structure, financial auditAbstract
The objective of this study was to analyze the internal control developed by the SMEs of the Miraflores district in Lima, Peru. It was based on a quantitative approach with a descriptive type and a non-experimental field design to collect information in 185 CEO of SMEs. It allowed the researcher to conclude that only 12.4% of SMEs were concerned to budget evaluation and monitoring, and 27% of them to check in internal control standards, which represented the most serious elements in the development of the SMEs analyzed; thereby, it implied a significant deficit in the internal control process. In conclusion, if the SMEs studied do not take timely preventive actions nowadays; they will risk deepening internal controls, which will not provide transparency, efficiency and effectiveness in the resource management to guarantee the proper functioning of the organization. Therefore, the application of administrative procedures highly concerned to the effective management of resources will be necessary.
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