Modelo de control interno para mejora de la competitividad de Pymes - Perú 2022

Campos Vasquez Henry; Campos Vasquez Neicer

doi:10.18687/LACCEI2022.1.1.276

Modelo de control interno para mejora de la competitividad de Pymes - Perú 2022

Translated title of the contribution: Internal control model to improve the competitiveness of SMEs - Peru 2022

Campos Vasquez Henry, Campos Vasquez Neicer

Engineering

Universidad Privada del Norte

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › peer-review

Abstract

The objective of this work is to determine a model for the implementation of an internal control system in SMEs in Peru, as well as the proposal based on research of tools for the conception of a flexible control system, an organizational order, management by processes and an information system as a basis for the implementation of internal control. Concluding that an internal control system born of its own management greatly benefits the organization and not only accounting management, but the entire production process of the company, by reducing risks and the reliability of information, taking decisions based on data, such as responsiveness, operational efficiency of collaborators, increasing reliability in relationships with stakeholders such as customers and suppliers, becoming an organization with greater competitiveness in the market.

Translated title of the contribution	Internal control model to improve the competitiveness of SMEs - Peru 2022
Original language	Spanish
Title of host publication	20th LACCEI International Multi-Conference for Engineering, Education Caribbean Conference for Engineering and Technology
Subtitle of host publication	"Education, Research and Leadership in Post-Pandemic Engineering: Resilient Inclusive and Sustainable Actions", LACCEI 2022
Editors	Maria M. Larrondo Petrie, Jose Texier, Andrea Pena, Jose Angel Sanchez Viloria
ISBN (Electronic)	9786289520705
DOIs	https://doi.org/10.18687/LACCEI2022.1.1.276
State	Published - 2022
Event	20th LACCEI International Multi-Conference for Engineering, Education Caribbean Conference for Engineering and Technology, LACCEI 2022 - Boca Raton, United States Duration: 18 Jul 2022 → 22 Jul 2022

Publication series

Name	Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology
Volume	2022-July
ISSN (Electronic)	2414-6390

Conference

Conference	20th LACCEI International Multi-Conference for Engineering, Education Caribbean Conference for Engineering and Technology, LACCEI 2022
Country/Territory	United States
City	Boca Raton
Period	18/07/22 → 22/07/22

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10.18687/LACCEI2022.1.1.276

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Henry, C. V., & Neicer, C. V. (2022). Modelo de control interno para mejora de la competitividad de Pymes - Perú 2022. In M. M. Larrondo Petrie, J. Texier, A. Pena, & J. A. S. Viloria (Eds.), 20th LACCEI International Multi-Conference for Engineering, Education Caribbean Conference for Engineering and Technology: "Education, Research and Leadership in Post-Pandemic Engineering: Resilient Inclusive and Sustainable Actions", LACCEI 2022 (Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology; Vol. 2022-July). https://doi.org/10.18687/LACCEI2022.1.1.276

Henry, Campos Vasquez ; Neicer, Campos Vasquez. / Modelo de control interno para mejora de la competitividad de Pymes - Perú 2022. 20th LACCEI International Multi-Conference for Engineering, Education Caribbean Conference for Engineering and Technology: "Education, Research and Leadership in Post-Pandemic Engineering: Resilient Inclusive and Sustainable Actions", LACCEI 2022. editor / Maria M. Larrondo Petrie ; Jose Texier ; Andrea Pena ; Jose Angel Sanchez Viloria. 2022. (Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology).

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title = "Modelo de control interno para mejora de la competitividad de Pymes - Per{\'u} 2022",

abstract = "The objective of this work is to determine a model for the implementation of an internal control system in SMEs in Peru, as well as the proposal based on research of tools for the conception of a flexible control system, an organizational order, management by processes and an information system as a basis for the implementation of internal control. Concluding that an internal control system born of its own management greatly benefits the organization and not only accounting management, but the entire production process of the company, by reducing risks and the reliability of information, taking decisions based on data, such as responsiveness, operational efficiency of collaborators, increasing reliability in relationships with stakeholders such as customers and suppliers, becoming an organization with greater competitiveness in the market.",

keywords = "Competitiveness, COSO, internal control, management by processes, SMEs",

author = "Henry, {Campos Vasquez} and Neicer, {Campos Vasquez}",

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year = "2022",

doi = "10.18687/LACCEI2022.1.1.276",

language = "Espa{\~n}ol",

series = "Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology",

editor = "{Larrondo Petrie}, {Maria M.} and Jose Texier and Andrea Pena and Viloria, {Jose Angel Sanchez}",

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Henry, CV & Neicer, CV 2022, Modelo de control interno para mejora de la competitividad de Pymes - Perú 2022. in MM Larrondo Petrie, J Texier, A Pena & JAS Viloria (eds), 20th LACCEI International Multi-Conference for Engineering, Education Caribbean Conference for Engineering and Technology: "Education, Research and Leadership in Post-Pandemic Engineering: Resilient Inclusive and Sustainable Actions", LACCEI 2022. Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology, vol. 2022-July, 20th LACCEI International Multi-Conference for Engineering, Education Caribbean Conference for Engineering and Technology, LACCEI 2022, Boca Raton, United States, 18/07/22. https://doi.org/10.18687/LACCEI2022.1.1.276

Modelo de control interno para mejora de la competitividad de Pymes - Perú 2022. / Henry, Campos Vasquez; Neicer, Campos Vasquez.
20th LACCEI International Multi-Conference for Engineering, Education Caribbean Conference for Engineering and Technology: "Education, Research and Leadership in Post-Pandemic Engineering: Resilient Inclusive and Sustainable Actions", LACCEI 2022. ed. / Maria M. Larrondo Petrie; Jose Texier; Andrea Pena; Jose Angel Sanchez Viloria. 2022. (Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology; Vol. 2022-July).

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › peer-review

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T1 - Modelo de control interno para mejora de la competitividad de Pymes - Perú 2022

AU - Henry, Campos Vasquez

AU - Neicer, Campos Vasquez

PY - 2022

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N2 - The objective of this work is to determine a model for the implementation of an internal control system in SMEs in Peru, as well as the proposal based on research of tools for the conception of a flexible control system, an organizational order, management by processes and an information system as a basis for the implementation of internal control. Concluding that an internal control system born of its own management greatly benefits the organization and not only accounting management, but the entire production process of the company, by reducing risks and the reliability of information, taking decisions based on data, such as responsiveness, operational efficiency of collaborators, increasing reliability in relationships with stakeholders such as customers and suppliers, becoming an organization with greater competitiveness in the market.

AB - The objective of this work is to determine a model for the implementation of an internal control system in SMEs in Peru, as well as the proposal based on research of tools for the conception of a flexible control system, an organizational order, management by processes and an information system as a basis for the implementation of internal control. Concluding that an internal control system born of its own management greatly benefits the organization and not only accounting management, but the entire production process of the company, by reducing risks and the reliability of information, taking decisions based on data, such as responsiveness, operational efficiency of collaborators, increasing reliability in relationships with stakeholders such as customers and suppliers, becoming an organization with greater competitiveness in the market.

KW - Competitiveness

KW - COSO

KW - internal control

KW - management by processes

KW - SMEs

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T3 - Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology

BT - 20th LACCEI International Multi-Conference for Engineering, Education Caribbean Conference for Engineering and Technology

A2 - Larrondo Petrie, Maria M.

A2 - Texier, Jose

A2 - Pena, Andrea

A2 - Viloria, Jose Angel Sanchez

T2 - 20th LACCEI International Multi-Conference for Engineering, Education Caribbean Conference for Engineering and Technology, LACCEI 2022

Y2 - 18 July 2022 through 22 July 2022

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Henry CV, Neicer CV. Modelo de control interno para mejora de la competitividad de Pymes - Perú 2022. In Larrondo Petrie MM, Texier J, Pena A, Viloria JAS, editors, 20th LACCEI International Multi-Conference for Engineering, Education Caribbean Conference for Engineering and Technology: "Education, Research and Leadership in Post-Pandemic Engineering: Resilient Inclusive and Sustainable Actions", LACCEI 2022. 2022. (Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology). doi: 10.18687/LACCEI2022.1.1.276

Modelo de control interno para mejora de la competitividad de Pymes - Perú 2022

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