Control environment (COSO model) and its execution in public investment projects in local governments (Peru)
DOI:
https://doi.org/10.53641/junta.v2i1.23Keywords:
control environment, COSO, public investment projects, local governmentsAbstract
This article is based on the description of the control environment (COSO model), used by the local governments of Cajamarca, Arequipa and Ayacucho as an optimizer for the management of public investment projects. Through the previous step, this paper seeks to support the probability of occurrence by implementing a control environment for the execution of such projects and, later, analyzes sources from the Ministry of Economy and Finance (MEF) to calculate, using the criteria of descriptive statistics and the logical reasoning, the inference of the sample according to the study population. Finally, it is concluded that there is no adequate application of the control environment in the execution of public investment projects.
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References
Chenet, M. (2015). Manual de gestión de personal en el sector público. Lima: El Búho E.I.R.L.
Chávez, I. (2015). Presupuesto público 2015. Lima: El Búho E.I.R.L.
Coopers & Lybrand. (1997). Los nuevos conceptos de control interno (Informe COSO). Madrid: Editorial Díaz de Santos, S.A.
Fonseca, O. (2013). Sistema de control interno para organizaciones. Lima: Instituto de Investigación en Accountability y Control – IICO.
Guzmán, C. (2015). Manual de la Ley de contrataciones del Estado. Lima: El Búho E.I.R.L.
Leonarte, J. (2014). Control gubernamental. Lima: El Búho E.I.R.L.
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Copyright (c) 2019 Jhoni Quiquín Rocha
This work is licensed under a Creative Commons Attribution 4.0 International License.
