IV. PROJECT DESCRIPTION
4.1 BIBLIOGRAPHIC BACKGROUND
1. "Fraud and Corruption enemies of Development", is the title of an Institutional Magazine edited by the College of Public Accountants of Lima, the objective of this publication is to present summaries of those books, articles, conferences, works presented at international events, and in general updated information on this delicate topic of fraud and corruption; to disseminate those experiences or research results on the subject that we are sure will allow an analysis and reflection with the firm purpose of contributing to definitively banishing this social problem that undoubtedly limits the development of our country.
2. Robert Klitgaard's book, “Controlling Corruption”, quoted in the Journal “Fraud and Corruption Enemies of Development” of the Lima College of Public Accountants, is designed to help, analyze corrupt practices and resolve what to do with them in the legal, social, accounting, financial and auditing aspects.
3. The US Ambassador Mark L. Edelman, in his Opening Address of the XVIII Inter-American and Iberian Seminar on Public Budget dated 05/20/1991; Quoted in the Magazine "Fraud and Corruption Enemies of Development" of the College of Public Accountants of Lima, he said: "If peace, democracy and economic recovery are to continue and flourish in this hemisphere, the foundation for progress must be governments that efficiently, effectively and "responsibly" manage their financial resources, in accordance with the law. Integrity is the key to carry out this process ”.
4. Juan R. Herrera, quoted in the Magazine “Fraud and Corruption Enemies of Development” of the College of Public Accountants of Lima, in his presentation at the International Conference on Problems of Fraud and Corruption in the Government, of December 1989, referred to the participation of professional organizations in helping to strengthen morality in the governmental sphere. The work of comprehensive auditing is emphasized as one of the best ways to contribute to fighting fraud and corruption that prevails in the national, regional and local governments of the countries.
5. The same author at the III Annual Conference on New Developments in the Government Financial Directorate of April 1989, said that corruption is such a broad concept and reaches so many and so different levels of society, that it is almost a contradiction to speak about how the financial direction of governments can control corruption in general terms. Governments will always have the responsibility to take action to control corruption in the community as a whole.
6. Alberto Ramírez Enríquez, at the conference called: “Measures to prevent corruption in the company”, given at the Third Inter-American Meeting of External Auditors in October 1991; He said that fraud and corruption have become an intangible and amorphous institution that somehow involves people, institutions and resources. Newspapers, television and radio report complex embezzlements, major business frauds and commercial crimes that ordinary citizens cannot but be amazed at the evident ingenuity and efficiency with which these people operate.
7. The same author in his work entitled: "Attitude of the Independent Auditor towards acts of corruption", presented to the XIX Inter-American Accounting Conference of December 1991; he mentions: “corruption is an incurable evil, in our environment it is in fashion; therefore, anti-corruption programs must be developed at different levels in order to overcome this situation in business, business administration and corporate governance of public or private entities ”.
8. Dr. Julio César Brión, quoted in the Magazine “Fraud and Corruption Enemies of Development” of the College of Public Accountants of Lima, in his work presented at the Third Inter-American Meeting of Internal Auditors in October 1991; He says: “it is undoubted that a company is not in itself fraudulent or corrupt. They are the people who are in charge of the management, the execution of business rules and procedures and, therefore, it is they who must assume all responsibility for the acts of the same.
9. Jorge Alejandro Sánchez Henríquez, Chilean Public Accountant, at the XXIII Inter-American Accounting Conference; He said: "The comprehensive audit provides us with an excellent tool to better position ourselves in front of our clients, suppliers, creditors and even our competition and at the same time it gives us greater possibilities to provide added value to the work of the contemporary auditor."
10. Armando Miguel Casal and Mario Wainstein, at the XXIII Inter-American Accounting Conference, agreed when indicating that the integral audit is a complete control model of the management of an entity, including its environment.
11. We agree with the concept and objectives stated by Miguel H. Bravo Cervantes, when he mentions: “Comprehensive audit is the comprehensive, methodological, objective, systematic, analytical and independent examination and evaluation regarding the performance of a company, its processes operations, as well as the application and adaptation of its resources and its administration, carried out by professionals, with the purpose of issuing a report, to formulate recommendations contributing to the optimization of the economy, efficiency, effectiveness and compliance of business management.
The Peruvian author highlights the following objectives of the comprehensive audit: i) Evaluate the company in all its areas; ii) Obtain knowledge of the performance of business management; iii) Evaluate the efficiency and degree of reliability of administrative, legal, accounting, financial, economic, labor, etc information; iv) Examine achievement of objectives; v) Assist the leadership and management for greater effectiveness and productivity of operations; and, vi) Make recommendations that include their respective follow-up.
12. In the public and private universities of Metropolitan Lima there are many jobs related to financial auditing, internal auditing, internal control, management auditing, ecological auditing; However, there are very few works on comprehensive auditing: In this regard, at the Graduate School of our University, the thesis has been located: “Control actions for the development of a comprehensive audit in a Public University” belonging to Elcida Herlinda Liñán Salinas; This document highlights the importance of control actions, audit programs, audit procedures, techniques and audit practices in order to obtain the evidence the auditor needs to issue her report.This document does not relate to comprehensive auditing with good governance or the fight against corruption, which exist in the public and private sectors.
13. It has also been found in the same entity and in charge of the same author the thesis: "The comprehensive audit in the optimization of public universities". This document highlights the relevance of the integral audit for the achievement of the accuracy, efficiency, effectiveness and economy of the resources of public universities ”. Nowhere is there any mention of comprehensive auditing as a tool for good governance and the fight against corruption in public universities.
14. In Internet search engines such as: Monographs, Google; High view; Terra and others have found scattered information, written anonymously. Said information refers to: definitions, objectives, general principles, regulations, process, procedures and other aspects of the Integral Audit and the fight against fraud and corruption.
4.2. DELIMITATION OF THE INVESTIGATION
This investigation will be delimited as follows so that it can meet the objectives of the investigation:
1. SPACE DELIMITATION
This investigation will include the National Police of Peru, a guardian institution of the homeland, which in recent years has been affected by the corruption of some of its members, which does not make it easier for them to have full trust in society.
2. TEMPORARY DELIMITATION
This investigation will include the past, present and future of the Peruvian National Police: From the past and the present, the regulations and the way in which this entity has been managed and controlled are obtained. Basically, the work will be oriented to the future, since comprehensive auditing is a professional activity that has not yet been applied regularly in our country, which makes it possible to make the necessary contributions to enrich this professional activity.
3. SOCIAL DELIMITATION
As part of the investigation, we will establish relationships with the directors, chiefs, police personnel in general and civilian personnel of the institution, who know and live the legal experiences, decisions and execution of the activities entrusted to this level of State management; therefore they will tell us to what extent they know and understand comprehensive auditing and how it could affect good institutional governance and the fight against corruption.
4. CONCEPTUAL DELIMITATION
The main concepts that will be developed are given by the variables and indicators that the research work will use:
1) INDEPENDENT VARIABLE:
X. COMPREHENSIVE AUDIT
INDICATORS:
X.1. INTEGRAL A. PROCESS AND PROCEDURES
X.2. EFFICIENCY, EFFECTIVENESS AND ECONOMY
2) DEPENDENT VARIABLE:
Y. GOOD GOVERNANCE AND EFFECTIVE RESPONSE AGAINST
CORRUPTION.
INDICATORS:
Y.1. GOOD INSTITUTIONAL GOVERNMENT
Y.2. INSTITUTIONAL CORRUPTION
3) INTERVINENT VARIABLE:
Z. PERU NATIONAL POLICE
INDICATORS:
Z.1. MANAGEMENT OF THE PNP.
Z.2. EFFECTIVE CONTROL OF PNP.
4.3. PROBLEM STATEMENT
The lack of trust and credibility of the Peruvian National Police is a common denominator at all levels of society. For people, it is very easy to associate police members with criminals, due to the fact that a part of its members at the national level are in administrative processes within the police institution, they have civil and criminal processes before the Judiciary and others are already sentenced for different acts of corruption in which they have been involved. Although these events are individual, however, it is undeniable that they transcend and affect the police entity.
The media: television channels, radios, magazines, newspapers permanently increase their sales and ratings thanks to the publication of corruption allegations made by personnel of the Peruvian National Police; In this way, complex embezzlements, institutional frauds and function crimes are disclosed that the ordinary citizen cannot but be amazed at the evident ingenuity and “efficiency” with which the bad elements of this tutelary institution of our country act.
All this panorama leads us to indicate that corruption has become almost an intangible and amorphous “institution” that somehow involves police personnel, the same institution and the State in general; impacting on society.
Given this situation, it has been indicated that corruption is an incurable disease, which is always in fashion in our country and especially in institutions of this type.
The internal audit, the financial audit, the management audit and the special examinations that are applied in the interior sector to which the Peruvian National Police belongs, have not been providing "the vitamin" that the police institution needs to adopt a severe policy to the fair and determined pair not to tolerate the corrupt behavior of its personnel.
Likewise, these types of audits do not present proposals for the design and implementation of a series of procedures, techniques and practices, some of a general nature and others specific that limit corruption.
On the other hand, it has been observed that the audit teams, of the aforementioned types, have been adopting a lukewarm attitude towards acts of corruption, probably not to commit themselves and maintain a harmonious relationship with the entity, even if it is fictitious.
A real concern in non-comprehensive audits is the absence of technical documentation that requires and determines the role and attitude with which the independent auditor should act in cases where certain acts of corruption are identified with his clients.
Non-comprehensive audits do not have mechanisms for the independent auditor in the professional exercise to determine acts that could be directly linked to corruption, therefore they do not constitute facilitating tools for good governance, much less an effective fight against the social scourge, as is corruption.
According to the Government Audit Manual of the Office of the Comptroller General of the Republic, an entity can achieve its objectives and goals in a given period, despite incurring waste or lack of economy in the application of resources; or also, the same entity could obtain adequate levels of efficiency and economy in its operations, without thereby achieving the planned objectives and goals; all of which cannot be exhaustively determined with traditional audits.
Another problem with non-comprehensive audits is the limited scope. It generally only covers financial and economic information, leaving aside administrative and control systems, identifying the risks of activities and institutional decision-making, the entity's operations and results, the performance of directors and bosses and compliance with regulations.
Non-comprehensive audits have limited objectives, generally the reasonableness of financial and economic information, leaving aside important institutional objectives such as quality of institutional governance, staff development, staff productivity, emotional intelligence, institutional empowerment; which translates into the need to use another type of audit that collects all these shortages.
4.3.1. GENERAL PROBLEM
What is the scope of the comprehensive audit applied to the Peruvian national police, so that its results facilitate good institutional governance and also be an effective response against corruption?
4.3.2. SPECIFIC PROBLEMS
1. What elements should be considered in the planning phase of the comprehensive audit of the Peruvian national police, so that they contribute to the effective application of this professional activity?
2. What elements should be considered in the execution and report phase of the comprehensive audit applied to the Peruvian national police, in order to determine the way the institution is governed and, if applicable, the degree of corruption that prevails in the staff?
4.4. THEORETICAL FRAMEWORK
4.4.1. NATIONAL POLICE OF PERU
INSTITUTIONAL MISSION:
The National Police is a unique, disciplined institution, dependent on the Executive Branch whose mission is to guarantee public safety and tranquility throughout the Peruvian territory, allowing people to achieve their full development.
INSTITUTIONAL VISION:
The PNP's vision is to be recognized as a modern, disciplined and efficient institution at the service of society, with national and institutional prestige:
• For their respect and defense of human rights, the Constitution and laws, democratic vocation and commitment to promote a culture of peace.
• For the vocation of service, honesty, capacity, professionalism and leadership of its members.
• For its approach and integration with the community it serves and its relationship and collaboration with other institutions in Peru and the world.
• For its flexible and versatile structure, as well as the incorporation and application of cutting-edge technology in its actions.
4.4.1.1. MANAGEMENT OF THE PERU NATIONAL POLICE
4.4.1.1.1. INSTITUTIONAL DIAGNOSIS
POLICE DOCTRINE:
a) The police unification process has not achieved the full institutional integration that was proposed;
b) It has been determined that the same vision is not shared, nor is the institutional mission clearly defined;
c) The fundamental purpose indicated in the 1993 Constitution was made on the basis of adding some functions of the former institutions: Civil Guard, Republican Guard and Investigative Police;
d) All this not only creates confusion within the Institution, but also among citizens, and damages the institutional image.
POLICE EDUCATIONAL SYSTEM:
a) Limited relationship with other educational entities;
b) Weak staff of instructors, professors and professors;
c) Inadequate selection processes, lack of transparency and equity;
d) Boarding regime excessively military in the Training Schools.
REGULATORY FRAMEWORK:
a) The Political Constitutions have not clearly differentiated the functions of the FF AA and the PNP, generating confusion among citizens who consider them similar institutions;
b) The legislation that regulates the PNP is extensive and is scattered and outdated;
c) The Police Contravention Code is not applied in practice.
POLICE STRUCTURE:
a) Following the unification of 1985, a structure arises that seeks to accommodate all the dependencies of the former institutions: Civil Guard (GC), Republican Guard (GR) and Investigative Police of Peru (PIP);
b) The new Organic Law of the PNP has only regularized a situation that existed in fact, it has not transcended in the application of new and modern organizational tools;
c) Excessive bureaucratization, poor coordination, inadequate scope of control, little delegation and duplication of functions;
d) The PNP General Directorate directly manages more than 40 large units; the solution of operational problems prevents dedication to strategic functions.
CURATORS:
a) Inadequate personnel, infrastructure and equipment;
b) Low levels of user satisfaction;
c) Excess of time lost by the personnel in the execution of their tasks;
d) Waste of scarce resources;
e) Lack of adequate technological support.
RELATIONSHIPS WITH THE COMMUNITY:
a) The feeling of insecurity in Peruvian society has increased;
b) The criminal behaviors of greatest concern are: robberies at home, robberies of persons, gangs and micro-marketing of drugs, contraband and others;
c) It is necessary to find an adequate response to acts of minor crime and gangs;
d) During the Government of President Fujimori the relations of the Police with the Mayors, especially opposition, were distanced;
e) As a result of the police withdrawal during the terrorist period, municipal serenades appeared as alternative services, which have taken away a social weight from the police institution;
f) The regulations that regulate the actions of the serenades and their relationship with the police are confusing and incomplete.
STAFF POLICY:
a) Lack of a single and updated regulation;
b) Uneven distribution of personnel in the structure;
c) There is no career plan for the staff, which causes: problems in promotions, changes in placement, and performance qualification (discretion and subjectivity that cause favoritism);
d) Specialization is not respected;
e) Problems for the recategorización of the personnel.
WELLNESS:
a) Efforts to provide well-being to police officers are isolated and unrelated, generating duplication of effort and waste of resources;
b) The services that personnel receive are more expensive and deficient than those provided by private entities;
c) There is evidence of mismanagement in police welfare funds;
d) The most questioned funds are: FOVIPOL (Police Housing Fund) and FOSPOLI (Police Health Fund);
e) There are many individual conflicts within the Institution that do not find channels of solution;
f) The Military Police Fund is experiencing serious financial and economic problems, with the gap being estimated at around 5 billion soles. Mismanagement is estimated to have caused a loss of $ 250 million.
HEALTH:
a) It is estimated that the Peruvian National Police provides services between 450,000 and 550,000 people between owners and beneficiaries, distributed 50% in Lima and 50% in the provinces;
b) There is no real health system for the PNP, the Health Directorate is only in charge of 3 hospitals in Lima, in the rest of the country the hospitals are in charge of the Region Chiefs and the Pharmacies in charge of the Directorate of wellness;
c) There is duplication of functions, dispersion and disarticulation of efforts and waste of scarce resources;
d) Until 2001, Health was not an executing unit of the budget;
e) Police Health, has 11,604 personnel (12% of the total PNP) of which only 764 are doctors. Of the total of Health personnel 55% work in Lima and in the case of doctors the percentage reaches 69%;
f) The PNP hospitals have 969 beds, of which 70% are located in Lima, with a deficit of 500 beds.
g) Of the medical teams, 47% are over 10 years old and 28% are mandatory;
h) FOSPOLI has been mismanaged and generates discomfort and mistrust among staff. Service users complain about poor service. Medicines are not available;
i) The Staff complains of discrimination in care, especially in the NCO hierarchies.
MEANS:
a) The PNP budget assigned by the State is insufficient and currently there are no conditions for it to be significantly increased in the real need levels of the institution;
b) At the national level, there is no adequate equipment (vehicles, motorcycles, weapons and others) for police personnel, nor resources for the acquisition, maintenance or repair of vehicles, weapons and facilities, which translates into a lack of services to community;
c) Communications equipment is outdated and in other cases there are problems with inappropriate acquisitions.
In general, it has been determined that the resources assigned by the State to the Peruvian National Police are insufficient, poorly distributed and, to top it all, they are administered without efficiency, without effectiveness and without economy, with repercussions on the non-fulfillment of institutional goals and objectives.
The resources assigned by the State do not cover the needs faced by the police institution, which translates into a lack of quantity and quality of citizen security services.
On the other hand, citizens perceive a lack of moral and professional ethics in the exercise of the police profession, due to improper charges, invention of traffic offenses and other offenses bordering on crime; All this in some way, has its origin in low remuneration, lack of institutional incentives and other benefits in favor of staff.
Also the problem of the financial administration resides in the lack of prudence of the high commands to carry out institutional purchases, which originates cost overruns that affect the police entity.
In this same context we find the lack of transparency in the use of resources. There is no information on the police financial administration, which translates into mistrust of the police personnel and especially of the citizenry.
MACRO STRUCTURE OF THE NATIONAL POLICE OF PERU:
1.-GENERAL DIRECTORATE OF THE NATIONAL POLICE
2.-GENERAL STAFF
3.-GENERAL INSPECTORY
4.-EXECUTIVE DIRECTORATE OF ADMINISTRATION
a.- DIRECTORATE OF ECONOMY AND FINANCE
b.- LOGISTICS MANAGEMENT
c.- TELEMATICS ADDRESS
5.-EXECUTIVE DIRECTORATE OF HUMAN DEVELOPMENT
a.- DIRECTORATE OF INSTRUCTION AND POLICE DOCTRINE
b.- HUMAN RESOURCES MANAGEMENT
c.- WELFARE MANAGEMENT
d.- HEALTH DIRECTORATE
6.- GENERAL SECRETARIAT
7.- INTELLIGENCE MANAGEMENT
8.- POLICE AVIATION DIRECTORATE
9.- CRIMINALISTICS DIRECTION
10.-DIRECTORATE OF TOURISM AND ECOLOGY
11.-ADDRESS OF CITIZEN PARTICIPATION
12.-EXECUTIVE MANAGEMENT OF OPERATIONS
a.- DIRECTION AGAINST TERRORISM
b.- ANTI-DRUG ADDRESS
c.- STATE SECURITY DIRECTORATE
d.- PUBLIC SECURITY MANAGEMENT
e.- INVEST ADDRESS. CRIMINAL AND SUPPORT FOR JUSTICE
f.- ADDRESS AGAINST CORRUPTION
g.- CRIMINAL SECURITY MANAGEMENT
h.- DIRECTORATE OF FISCAL POLICE
TERRITORIAL DIRECTIONS OF THE POLICE:
1.-I TERRITORIAL POLICE DIRECTORATE - PIURA
- TUMBES POLICE REGION
- PIURA POLICE REGION
2.-II TERRITORIAL DIRECTORATE OF POLICE - CHICLAYO
- LAMBAYEQUE POLICE REGION
- CAJAMARCA POLICE REGION
3.-III TERRITORIAL POLICE DIRECTORATE - TRUJILLO
- LA LIBERTAD POLICE REGION
- ANCASH POLICE REGION
4.-IV TERRITORIAL POLICE DIRECTORATE - TARAPOTO
- AMAZONAS POLICE REGION
- SAN MARTIN POLICE REGION
5.-V TERRITORIAL POLICE DIRECTORATE - IQUITOS
- LORETO POLICE REGION
6.-VI TERRITORIAL POLICE DIRECTORATE - PUCALLPA
- UCAYALI POLICE REGION
7.- VII TERRITORIAL POLICE DIRECTORATE - LIMA
8.-VIII TERRITORIAL POLICE DIRECTORATE - HUANCAYO
- JUNÍN POLICE REGION
- PASCO POLICE REGION
- HUÁNUCO POLICE REGION
- HUANCAVELICA POLICE REGION
9.- IX TERRITORIAL POLICE DIRECTORATE - AYACUCHO
- AYACUCHO POLICE REGION
- ICA POLICE REGION
10.-X TERRITORIAL POLICE DIRECTORATE - CUSCO
- CUSCO POLICE REGION
- APURIMAC POLICE REGION
- MOTHER OF GOD POLICE REGION
11.-XI TERRITORIAL POLICE DIRECTORATE - AREQUIPA
- AREQUIPA POLICE REGION
- MO QUEGUA POLICE REGION
- TACNA POLICE REGION
12.-XII TERRITORIAL POLICE DIRECTORATE - PUNO
ADDRESSES OF THE PERU NATIONAL POLICE:
The Anti-drug Directorate of the National Police of Peru has been developing a relentless fight against Illicit Drug Trafficking…
The Criminalistics Directorate is the governing body of the Scientific System of the PNP…
The State Security Directorate, provide personal protection to State Officials, Dignitaries, and Personalities
The Telematics Directorate is the technical body that supports the PNP.
Police Aviation Directorate in charge of planning, organizing, directing, coordinating and controlling aviation operations.
The Welfare Directorate guarantees the necessary welfare and social security conditions within the police
The Health Directorate is the governing body of the Police Health System, it is responsible for promoting healthy lifestyles
Directorate Against Corruption, investigates crimes against public administration, as well as related crimes.
The Directorate of Criminal Investigation and Support for Justice investigates, identifies, locates, captures and denounces the people involved in the commission of crimes against: life, body and health…
The Directorate Against Terrorism is the best indication of the optimal work carried out by the Peruvian National Police in the fight against Terrorism.
The Tourism and Ecology Department guarantees and will ensure the Personal Safety and heritage of tourists as well as the existing Tourist Plant.
The Family Directorate is the body in charge of organizing and training the community for citizen security, through the formation of Neighborhood Boards.
The Fiscal Police Directorate, is a line organ of the Peruvian National Police, has jurisdiction to prevent, investigate, report and combat Customs Crimes at the national level.
The Department of Education and Doctrine develops a quality education model, based on values.
The Public Security Directorate; It has in its organization the important contribution of the National Division of Special Operations.
CATEGORIES, HIERARCHIES AND DEGREES OF THE PERU NATIONAL POLICE:
Police personnel comprise the following categories, hierarchies and degrees:
1. Regarding Police Officers they are:
• General Officers
o Lieutenant General
o General
• Senior Officers
or colonel
o Commander
or older
• Junior Officers
o Captain
or lieutenant
or Ensign
o Cadets of the Officers' School
2. The Service Officer staff are:
• General Officers
o Lieutenant General
o General
• Senior Officers
or colonel
o Commander
or older
• Junior Officers
o Captain
or lieutenant
or Ensign
• Cadets of the Officers School
3. Personnel with Officer status
• Senior Officers
o Master Gunsmith Commander
or Greater Master Gunsmith
• Junior Officers
Master Captain Gunsmith
Master Lieutenant Gunsmith
Master Ensign Gunsmith
4. In the staff of NCOs are:
• NCOs
o Senior Warrant Officer
or Petty Officer Brigadier
First Class Technical NCO
o Second Technical NCO
o Third Technical Officer
First Petty Officer
Second Petty Officer
o NCO of the Third.
• Student of the NCO School
5. In the staff of specialists are:
• Service Specialists
o Senior Specialist
o Brigadier Specialist
o First-class Technical Specialist
o Second Technical Specialist
o Third Party Technical Specialist
o First Class Specialist
o Second Specialist
Third Party Specialist.
INSTITUTIONAL MANAGEMENT IN THE OPINION OF THE EXPERTS:
Interpreting Chiavenato (2000), we can say that institutional management is a process of application of principles and functions to achieve objectives. According to the author, the various functions of those responsible for institutional management make up the administrative process; for example, planning, organization, direction and control considered separately constitute the administrative functions; when taken as a whole to achieve objectives, they make up the administrative process or institutional management process.
The management process implies that events and relationships are dynamic, constantly evolving and changing, and continuous.
The management process cannot be immutable, static; on the contrary it is mobile, it has no beginning, no end, no fixed sequence of events; in addition the elements of the management process act among themselves; each of them affects the others.
Chiavenato says that institutional management is not an isolated matter, but an integral part of a larger group made up of various functions that are related to each other, as well as to the whole group. The whole thus considered is greater than the sum of the parts.
Planning is the first function of institutional management because it serves as the basis for the other functions. This function determines in advance which are the objectives that must be met and what must be done to achieve them; therefore, it is a theoretical model to act in the future. Planning begins by setting goals and detailing the plans necessary to achieve them in the best possible way. Planning and determining objectives is to select in advance the best way to achieve them. Planning determines where you want to go, what should be done, how, when and what order.
Planning has several ways of dealing with uncertainty: on the one hand, it can lead to a point where decisions are postponed or not made for fear of the situation; This attitude is called "analysis paralysis." On the other hand, managers can worry almost exclusively about immediate problems and make inappropriate decisions for the future of the organization; This attitude is called "extinction by instinct." These dilemmas force the manager to continually weigh the relative costs and benefits associated with varying degrees of planning, while planning or facing change. As we live in a time of change and discontinuity, companies must adapt and if possible, anticipate them. Every company must be able to make changes to survive.If the person in charge of business management makes appropriate changes, he will be able to progress and grow.
Organization as a function of institutional management refers to the act of organizing, integrating and structuring the resources and bodies involved in its administration; establish relationships between them and assign the powers of each. Organization is a basic activity of the administration that serves to group and structure all resources (human and non-human), in order to achieve predetermined objectives.
Management, which follows planning and organization, constitutes the third function of institutional management. With the planning defined and the organization established, it only remains to make things go. The role of management is to put the institution to work and energize it. Management is related to action - how to start - and it has a lot to do with people: it is directly linked to action on the institution's human resources.
The management function is directly related to the way to achieve the objectives through the people who make up the institutional organization. Leadership is the function of institutional management that refers to the interpersonal relationships of managers at all levels of the organization and their respective subordinates. For planning and organization to be effective, they must be energized and complemented by the guidance that must be given to people through communication, leadership skills and adequate motivation. Management must communicate, lead and motivate. It is one of the most complex functions because it involves guiding, helping execution, communicating, leading,motivate and fulfill all the processes that serve the bosses to influence their subordinates looking for that they behave in accordance with the expectations to reach the objectives of the company.
4.4.1.2. EFFECTIVE CONTROL OF THE NATIONAL POLICE OF PERU
DIAGNOSIS OF PNP INTERNAL CONTROL:
a) There is a widespread perception among society that the PNP is one of the most corrupt institutions in the country;
b) There are constant complaints from citizens and the media;
c) The charges for procedures, transit, etc. increase citizen mistrust;
d) There is a close relationship between the culture of secrecy and the increase in levels of corruption;
e) During the government of former President Fujimori, the problem increased due to the politicization and permissiveness of corruption;
f) The internal control system is weak.
INSTITUTIONAL CONTROL IN THE OPINION OF THE EXPERTS:
According to Chiavenato (2000), institutional control has several meanings in business management. Control as a restrictive and coercive function, control as an automatic regulation system and control as an administrative function.
Controlling is defining performance standards, monitoring performance, comparing performance against standards, and taking corrective action to ensure the achievement of desired objectives.
In general, institutional management creates mechanisms to control all aspects that arise in the operations of the business organization.
The purpose of control is to ensure that the results of what was planned, organized and distributed are as close as possible to the pre-established objectives. The essence of control lies in verifying whether or not the controlled activity is achieving the desired objectives or results. Control is a process that guides the activity performed to achieve a predetermined end. As a process, control has phases that must be explained.
The essential thing in any institutional control system is:
a) An objective, a predetermined end, a plan, a line of action, a standard, a norm, a decision rule, a criterion, a unit of measurement;
b) A means to measure the activity carried out;
c) A procedure to compare such activity with the established criteria; and, d) Some mechanism that corrects the activity in progress, to achieve the desired results.
Under the principle of modern management and accountability, the Police Administration is oriented under a modern management system and subjected to a performance evaluation. The National Police of Peru will incorporate in its action programs, concrete mechanisms for accountability to citizens on the progress, achievements, difficulties and prospects of its management.
The owners of the police institution are managers of the interests of the community and are subject to the established responsibilities.
CONTROL AND DEFENSE OF THE INTERESTS OF THE PNP:
AUDIT.- The Peruvian National Police is subject to the permanent supervision of the Congress of the Republic, the Ministry of the Interior and Citizenship, in accordance with the Law and the General Regulations of the PNP.
CONTROL.- The control of the National Police of Peru is in charge of the General Inspectorate, which functionally depends on the General Comptroller of the Republic in accordance with the Organic Law of the National Control System and the General Comptroller of the Republic.
The Police Control body is headed by a selected official appointed by the Office of the Comptroller General of the Republic, through public merit competition. Its scope of control encompasses all the organs of the Peruvian National Police and all acts and operations pursuant to Law.
The Head of the Control Organ of the National Police of Peru issues annual reports to the General Directorate of the National Police of Peru on the exercise of his functions and the state of control of the use of public resources and funds.
4.4.2. INTEGRAL AUDIT
4.4.2.1. GENERAL FRAMEWORK FOR COMPREHENSIVE AUDITING
CONCEPT:
The comprehensive audit, according to Canevaro (2004) and Hernández (2002), includes the study and evaluation of operations or transactions, in our case of the Peruvian National Police, in order to validate the different systems that govern the institution: administrative, operational, accounting, management and computerized information, through an adequate methodology that allows the preparation of work certificates as evidence, including the use of techniques that allow for a logical and coherent order necessary for its review, supervision, continuity of audit work and to support their opinion.
PRINCIPLES OF COMPREHENSIVE AUDIT:
According to the aforementioned authors, the comprehensive audit is based on the following principles:
a) Independence, b) Objectivity, c) Permanence, d) Integrality, e) Opportunity, f) Certification; and, g) Compliance with standards.
STAGES OF THE COMPREHENSIVE AUDIT:
The phases of the comprehensive audit work are as follows:
a) planning, b) execution, c) report; also, d) advice; and, e) monitoring.
SCOPE OF THE COMPREHENSIVE AUDIT:
The scope of the comprehensive audit considers the administrative and control systems, risk identification, operations and results, financial information, management performance, and compliance and regulation.
PURPOSE OF THE COMPREHENSIVE AUDIT:
The objective of the comprehensive audit is to maximize benefits, staff development, maximize income, increase competitiveness and promote growth.
COMPREHENSIVE AUDIT = SUM OF AUDITS:
We share the authors' opinion, when they establish that the comprehensive audit is not the sum of audits. Rather, it is a global coverage model and is therefore not a sum of audits, but the best result of a joint evaluation.
THE COMPREHENSIVE AUDIT AND THE STANDARDS:
Comprehensive audit work is based on International Auditing Standards, Generally Accepted Auditing Standards, Government Auditing Standards, Technical Standards of Internal Control for the Public Sector, Government Auditing Manual and others.
4.4.2.2. INTEGRAL AUDIT PROCESS AND PROCEDURES.
INTEGRAL AUDIT PROCESS:
Canevaro (2004), Bravo (2000) and Blanco (2001) and other authors, agree in establishing that the comprehensive audit process includes:
a) Planning, b) Development of the planned (execution);
c) Completion of the work and report; and, d) In addition to the basic functions, the advisory function and the monitoring or follow-up function must be considered.
(1) PLANNING PHASE:
Understands:
a) General Review:
• Initial knowledge of the police institution
• Preliminary analysis of the police institution
• Formulation of the strategic review plan
b) Strategic Review;
• Execution of the plan
• Application of preliminary tests and identification of audit criteria
• Identification of the most important issues
• Formulation of the strategic review report
c) Preparation of the audit plan
(2) EXECUTION PHASE:
This function includes:
a) Preparation of Audit Programs;
b) Development of audit findings;
c) Communication of findings to officials in charge of the PNP;
d) Identification of effects and causes
e) Development of observations, conclusions and recommendations;
f) Preparation and review of working papers, g) Request and obtain the letter of representation
(3) PHASE OF PREPARATION OF THE REPORT:
It consists of presenting the Report of the work carried out. Understands:
• Preparation of the draft Report and supervision;
• Forwarding of the draft Report to the audited entity
• Evaluation of the comments of the audited entity
• Review of the Quality Control Committee (COCO)
• Approval of the Audit Report and referral to the audited entity
• Monitoring of corrective measures.
According to Hernández (2002), in addition to the traditional process mentioned above; The following phases would have to be considered:
a) Provision of specialized advice on matters of institutional control; and, b) Follow-up, supervision or minotoreo of the recommendations made
COMPREHENSIVE AUDIT PROCEDURES:
According to the International Standards on Auditing, the auditor must apply analytical procedures in the planning and global review stages of the audit. Analytical procedures can also be applied at other stages.
Analytical procedures mean the analysis of significant indices and trends including investigation resulting from fluctuations and relationships that are inconsistent with other relevant information or deviate from the forecast amounts.
Analytical procedures include consideration of comparisons of entity information.
Analytical procedures also include consideration of relationships.
Various methods can be used to execute the procedures. These range from simple comparisons to complex analyzes using advanced statistical techniques. The analytical procedures can be applied to the consolidated financial statements, the component financial statements and the individual elements of financial information. The selection of procedures, methods and level of application determined by the auditor is a matter of professional judgment.
INTEGRAL AUDIT TECHNIQUES:
In the development of the comprehensive audit, the application of the following verification techniques should be considered:
a) Eyepiece;
b) Oral or verbal;
c) Written;
d) Documentary; and, e) physical
Among these general techniques, specific techniques and practices should be considered to obtain the evidence that supports the Auditor's Report.
ADDED VALUE OF THE COMPREHENSIVE AUDIT:
Traditionally, the idea that auditing is a part of accounting has been expounded and consequently, its approach towards financial auditing has been skewed. The audit should be understood as a methodological standard, to evaluate different objects or realities, with a critical, analytical and investigative mentality, on an objective and independent and ethical basis, aimed at issuing a report as a final product.
To the traditional process of: audit planning, execution and report formulation; Other functions are currently being added to give added value to the work of the comprehensive audit.
The comprehensive audit in its modern version is an advisor to senior management for the purposes of timely and adequately implementing the internal and external control system and thus printing reliability in financial, economic, tax, administrative, logistics, etc. information., in relation to the accuracy, efficiency, effectiveness and economy of institutional operations.
Another function that is necessary to carry out in the framework of the COSO REPORT is the supervision, follow-up or monitoring of the internal control systems, evaluating the quality of their performance. This monitoring will take the form of continuous supervision activities, periodic evaluations or a combination of the two previous ones.
4.4.3. GOOD GOVERNANCE AND EFFECTIVE RESPONSE AGAINST
CORRUPTION:
4.4.3.1. GOOD INSTITUTIONAL GOVERNMENT
CONCEPT:
Institutional government is the way in which the National Police of Peru is directed and controlled. Institutional governance reflects the power relations between the different power groups of the institution (directors, chiefs, senior police personnel, senior subordinate personnel, civilian personnel).
However, good institutional governance goes beyond simple institutional governance. Good institutional governance includes the minimum standards adopted by the institution. In good institutional governance, the purpose is to have a correct direction (management), recognizes the right of personnel to be adequately governed, defines the responsibilities of directors, ensures the fluidity of information and recognizes relationships with other groups of institutional interest (stakeholders).
PRINCIPLES OF GOOD INSTITUTIONAL GOVERNMENT:
(1) Good institutional governance is the system by which institutions are directed and controlled;
(2) Good institutional governance must consider the distribution of rights and responsibilities among the different participants of the institution, such as directors, chiefs, superior personnel, junior personnel, civil personnel;
(3) Good institutional governance provides the structure through which the institution's objectives are established, the means to achieve these objectives, and the way to monitor its performance.
(4) Protection and facilitation of the right of the staff of the institution
(5) Communication and information transparency
(6) Responsibility of the General Directorate of the National Police of Peru
RESPONSIBILITY OF THE INSTITUTIONAL MANAGEMENT:
• The institutional direction is in charge of the General Director and all the directors in charge of the dependencies of the institution;
• The direction has the power of management and institutional representation;
• Each director has the right to be informed by the heads of everything related to the running of the institution
• Each director has the duty to inform the bosses and other staff of everything related to the running of the institution
4.4.4.3.2. INSTITUTIONAL CORRUPTION:
Corruption is not a recent issue, it is an ongoing issue. It is a current issue. The fight against these scourges is clamored for by every conscious and honest community.
All of society agrees that corruption is the enemy of institutional growth and development.
Modernly, comprehensive auditing does not base the efficiency of its work on the discovery of acts of corruption that may be occurring in the audited entities. It is sufficient that the audit work is developed based on the auditing standards accepted by the community of auditors, at an international level, so that it can be trusted by those who make use of the audited information. However, it is precisely the integral audit, the one that strictly speaking tends to discover the majority of acts of corruption of the audited entities, even though this is not the only objective.
The auditor in the performance of his profession has knowledge of various types of operations or transactions, as well as terminology of different meanings that must be defined in order to specify the attitude that should be taken when detecting acts of corruption. In this sense, the auditor can determine errors, fraud, illegal acts, embezzlement and, in general, other acts that could be directly related to corruption.
SCOPE OF CORRUPTION:
MISTAKES:
In the context of comprehensive auditing, the term error is used to describe those actions or misstatements or unintentional omissions that the auditor's company, entity, or client might make in the financial, administrative, or other information it examines or the transactions, record or other documents examined, which could include figures, omissions or disclosures not appropriate to the circumstances.
IRREGULARITIES:
The term irregularity is used as a synonym for managerial fraud, embezzlement, embezzlement, etc; that is, all those actions that management or its officers perform intentionally or fraudulently in operations, transactions and / or managerial and administrative decisions that the auditor could identify or discover as part of the examination to include them in the conclusions and recommendations of the report. audit.
The characteristic of the irregularity is the condition of intentional or fraudulent that could be committed by the employees, officials, or even by the management or Board of Directors of the company / entity / Government.
In the environment of comprehensive auditing, the term irregularity, according to SAS 53, the auditor assumes responsibility to detect and report errors and irregularities.
ILLEGAL ACTS:
Illegal acts are violations of laws or government regulations attributable only to the entity. Such acts may have been performed by management or by employees but acting on behalf of the entity, do not include under this definition the inappropriate conduct of the entity's personnel. SAS 54 deals with illegal acts committed by the auditor's clients.
In this context we have other terms such as Fraud and Corruption that are dealt with in greater depth immediately.
FRAUD:
Includes the intentional distortions of financial, administrative, logistics, accounting, labor, tax and other information by one or more managers, officials and workers. Suppliers, customers, creditors and related third parties also participate in some cases.
According to Pinilla Forero José Dagoberto (2000), currently the greatest number of processes, procedures, techniques and work practices go through the use of computerized systems, therefore, a large part of fraud is being committed in these systems, to which you should examine the comprehensive audit. Here are some of the frauds that typically occur in computer systems:
a) Transaction manipulation;
b) SALAMI technique;
c) Trojan Horse Technique
d) Logic bombs;
e) Pizza Game;
f) Social engineering;
g) Traps- Door;
h) Superzaping;
i) cunning evasion;
j) Garbage collection;
k) Piggybacking to gain unauthorized access;
l) Lift doors;
m) Drill technique;
n) Interception of communication lines
FIGHT AGAINST FRAUD:
According to Hevia (1991), in most companies their most influential liability is the weakness of their control systems, which they invite due to their ineffectiveness to fraud.
Interpreting Hevia, fraud is present to a greater or lesser extent in all regional governments, whatever their size or activity. Based on this unquestionable reality, governments should adequately protect themselves from this danger.
The fight against fraud in the police institution is not a function that corresponds to a certain unit or department; it is the task of each and every one of those responsible and of the members of the institution.
If there is no rule, instruction or written procedure regarding fraud, there is no concrete and duly institutionalized and well-known policy on fraud, therefore, the integral audit must establish the recommendations of the case, within the framework of its advisory function.
Police chiefs must be very knowledgeable of the motivations and incentives for fraud and act accordingly.
The creation of information sources within the Peruvian National Police, encouraging all personnel to collaborate in the fight against fraud, through the channels established for this purpose, is something that should be considered and not rejected.
All the precautions and measures in place to fight fraud must be known and disseminated within the police institution.
The essential component of good government in the police institution is a system of deterrence, detection, investigation and information on fraud, appropriate to the needs and characteristics of each government.
Transparency is the best antidote to corruption; By transparency we understand that everyone is informed of the activities and operations of the entity. Transparency is the opposite of widespread occultism that is erroneously applied by some authorities, thus facilitating the development of fraud.
TREATMENT OF CORRUPTION:
It is the set of illicit actions carried out by people, officials or managers that compromise the honor of the official or public servant to obtain from him a generally economic benefit in his favor or for the own benefit of the entity he represents and results in the incorrect use of resources of the state.
Robert Keitgaard in his book "Controlling Corruption" presents a definition taken from "Webster's Third New International Dictionary" in the following terms: "… corruption is conduct that deviates from the formal duties of a public role for interest gains private (personal, family or group) pecuniary or related to status, or that violates the rules against the exercise of certain types of conduct of private interest ”.
As in the Latin word corruptus, "corrupt" invokes a range of images of evil; designates that which destroys the healthy. There is a moral tone to the word.
One of the characteristics of corruption is that it is generally carried out by the company, the government or the official for their own benefit. Normally a public official participates because he is the key person in an act of corruption. In the transactions of the police entity, unfortunately private individuals and companies are the ones who generally participate in one way or another in corruption, for example by presenting unrealistic contributions, by paying perks to win the Good Pro and other acts.
The criminal legislation of almost all countries considers that corruption involves two elements: active and passive corruption, the first includes those who corrupt or try to corrupt an official or public servant because he is the one who receives gifts, promises or advantages from any class to do or omit something in violation of its obligations; and the second is the official or public servant because she is the one who requests or accepts a donation, promise or any other advantage to perform or omit an act in violation of her obligations or who accepts them as a consequence of having failed in her duties. Also the public official or servant who directly or indirectly or by simulated act, is interested in any contract or operation in which she intervenes by reason of her position.
NATURE AND SCOPE OF THE CONCEPT OF CORRUPTION:
In relation to the work of the comprehensive audit, the auditor should be alert to identify acts of corruption. Although we remember that it is not the objective of the auditor's work to identify fraud, errors or acts of corruption, we consider that it is your responsibility to take an active role in cases where you observe the possibilities that your client is committing acts of corruption that, as mentioned above, they are acts that go beyond an illegal act.
EFFECTS OF FRAUD AND CORRUPTION:
According to Brión (2001), there is no doubt that a company is not in itself fraudulent or corrupt. They are the people who are in charge of the management and, therefore, must assume responsibility for the acts of the same, although sometimes they try to ignore certain acts in order to dilute their responsibilities.
CAUSATION IN CORRUPTION AND FRAUD:
The good and the bad of a company is inextricably associated with the good and the bad of the people who run or work in it. That is to say, it is a moral good or a bad and, therefore, derived from a person's attitude towards life.
RE-EDUCATION TO FIGHT CORRUPTION:
It is evident that corruption can only be discouraged successfully if, in addition to the implementation of adequate controls in the different processes, the evaluation of the ethics of the people who act in said processes is promoted.
Remember that a "control ends when two people agree to violate it." In fraud and corruption the same thing happens, meeting with figures such as collusion or complicity.
The auditor who participates in the comprehensive audit of the police institution should be the most appropriate person to help re-educate the organization, based on the reassessment of ethical principles that must be supported by the people who interact with it. But this is only possible if the auditor is considered an “example or model” from that ethical perspective, a fact that in itself represents a challenge beyond the function.
The direct influence of the leaders of the Regional Governments as pillars of change is fundamental for institutional re-education and therefore as a means to combat the scourge of corruption. People are very sensitive in the perception of the messages and image of the leaders. If you want to change, you have to change at all levels.
If we can change the values of the people, we will have changed the values of the group and, in this way, the effects of fraud and corruption can be controlled.
TOWARDS A GENERAL THEORY OF CORRUPTION IN THE PNP:
According to Calden (1992), since the dawn of civilization, it has been recognized that any individual in the position of exercising public power over the collectivity or community and with public authority is tempted to use public offices for personal gain and advantage.
In a police institution, the main actors in corruption can be managers, bosses and general staff. The way they can act can be through: Bribery and complicity; Collusion to defraud the public; Embezzlement of funds; economic privileges according to special interests; Favoritism and discrimination; Parasitism; etc.
The history of corruption can be found in economic dependency; multidimensional value system; decomposition of the system; social insecurity, incorrect administration and incompetence; gossip and rumor, etc.
Public officials who are complacent to corruption are determined to win until they are captured and punished. For them, corruption provides dividends. They can accumulate power and exercise it with few restrictions. They can live exceptionally privileged lives, protect their lives, and perhaps amass enormous private fortunes. They can preserve themselves in office and predetermine their succession, perhaps even creating a dynasty. They can and do the things they want and prevent other people from obtaining anything. The advantages in status, wealth and power are quite clear. But your gains are by definition unnatural benefits that might not have happened. Their winnings are made at the expense of someone else, although those who lose may never understand that they have denied them what should have been theirs.
Official corruption is difficult to control. It is a complex problem involving many factors and different forces. It takes many different forms, and no regional government or truly any public official is immune.
4.5. HYPOTHESIS
4.5.1. MAIN HYPOTHESIS
The comprehensive audit in the national police of Peru must include the evaluation of the administrative and control systems, the identification of risks, the operations and results obtained, the budgetary and financial information, the managerial performance and the compliance with the rules and procedures.; This will facilitate good governance and the effective fight against corruption.
4.5.2. SECONDARY HYPOTHESES
1. The elements of the planning phase of the comprehensive audit will be comprised of: knowledge of the activities and operations of the Peruvian national police; the preliminary analysis of the entity and the strategic review plan; the formulation of the review report and the audit plan to be applied; which facilitates the execution and therefore the use of results in good institutional governance.
2. The elements of the execution phase will include: the preparation of the audit programs; applying tests and obtaining audit evidence; the elaboration of findings, observations, conclusions and recommendations. the report phase will comprise: approval of the report; and the referral to the PNP general directorate; These elements will contribute to good institutional governance and fight corruption.
4.6. JUSTIFICATION AND IMPORTANCE OF WORK
4.6.1. JUSTIFICATION
The Peruvian National Police has an urgent need to reverse the image it has before society; For this, it needs to have a good institutional government, as well as to end the acts of corruption that some of its members face.
Corruption is an almost institutionalized illegal act in the work of the institutional levels. To deal with such acts, senior police management must make use of an extraordinary institutional management and control tool, such as a comprehensive audit.
The comprehensive audit, insurance in addition to evaluating the systems, processes and institutional procedures, will provide the recommendations required by the police institution to adopt a severe, fair and determined policy not to tolerate corrupt behavior in this institution by directors, bosses, officials and police personnel.
The comprehensive audit will provide the National Police of Peru with the mechanisms to overcome the slowness and complexity of the administrative systems and especially to overcome the prevailing confusion in the processes, the disorganization, the apathy of the personnel in charge and the counterproductive operational and administrative measures. they make the process slow and tortuous rather than more efficient and agile.
The comprehensive audit will provide advice for the implementation of modern and efficient practices of good institutional governance, better internal controls and to improve the role of the internal control bodies.
Traditional audits have proven to be weak and unable to professionally detect and deal with institutional corruption; therefore, comprehensive auditing appears as the alternative to strengthen, modernize and improve the work of auditors, in a way that contributes to fighting against these scourges that break the morale of honest police personnel.
The comprehensive audit will go on to play an important and decisive role in identifying and disclosing those practices of fraud, bribery and in general acts of corruption that you could identify as part of the application of its specialized procedures, techniques and practices.
Undoubtedly, the best contribution that the comprehensive audit team will provide to the Peruvian National Police will be the strengthening of the internal control system that exists and that must be strong enough to be able to identify it automatically or as part of the administrative systems. and operational those errors, irregularities, illegal acts and in general fraud and all those acts that may be classified as corruption.
4.6.2. IMPORTANCE
Corruption is a widely used term. It is also true that very little has been done to combat it with energy and determination, especially by the auditors; therefore, through the comprehensive audit, it is the great historical opportunity for the profession to have a more active participation and to leave, once and for all, that warm and complacent performance that has sometimes been taken in the exercise of other audits, before acts of corruption that have identified professional work.
The relevance of this research work lies in the conversion of the passive attitude to an active, protagonist attitude in the fight against corruption, by the auditors and those responsible for the police institution. In an environment where we know there is corruption, but no one dares to report it or report it, this type of attitude is relevant.
The importance is also given insofar as it allows postgraduate professionals to have the opportunity to express our opinion so that the institutions have a good government, as well as the need to end corruption, using in this case a professional tool such as comprehensive auditing.
V. OBJECTIVES
5.1. MAIN GOAL
Identify the scope of the comprehensive audit to formulate the planning, execution and obtaining of audit results, so that they contribute to good institutional governance and to effectively fight corruption in the Peruvian national police.
5.2. SPECIFIC OBJECTIVES
1. Identify the elements that must be taken into account in the formulation of the comprehensive audit assessment applied in the national police of Peru, so that it is the basis for specifying the evaluation of this important tool that facilitates good institutional governance.
2. Determine exhaustively the elements that make up the execution phase and the report phase of the comprehensive audit applied in the Peruvian national police, so that it is the tool that contributes to good institutional governance and to effectively fight corruption.
SAW. METHODOLOGY
6.1. KIND OF INVESTIGATION
This research work will be of the basic or pure type, since all aspects are theorized, although its scope will be practical to the extent that Comprehensive Auditing is considered as a tool for good institutional governance and to effectively fight corruption in the Peruvian National Police.
6.2. INVESTIGATION LEVEL
The research to be carried out will be at the descriptive-explanatory level, since the process, procedures, criteria and policies of the Comprehensive Audit will be described and it will explain how it becomes the effective tool of good governance and the fight against corruption.
6.3. INVESTIGATION METHODS
The following methods will be used in this investigation:
1) Descriptive.- To describe the process, procedures and report, as well as the advice and follow-up of the comprehensive audit that would be applied in the National Police of Peru to contribute to good governance and fight corruption.
2) Inductive.- To infer the information of the sample in the research population.
6.4. DESIGN OF THE INVESTIGATION
The investigation population is made up of directors, chiefs and police personnel in general; The staff of the Office of the Comptroller General of the Republic, the staff of the Audit Societies and the teaching staff of the Audit Subject of Public and Private Universities will also be taken into account.
6.6 SAMPLE OF THE INVESTIGATION
The research sample will be made up of:
6.7. DATA COLLECTION TECHNIQUES
The techniques that will be used in the investigation will be the following:
6.8 DATA COLLECTION INSTRUMENTS.
The instruments to be used in the research are related to the aforementioned techniques, as follows:
6.9. ANALYSIS TECHNIQUES
The following techniques will be applied:
ANALYSIS TECHNIQUES
• Documentary analysis
• Inquiry
• Data reconciliation
• Tabulation of tables with quantities and percentages
• Graphics understanding
6.10. DATA PROCESSING TECHNIQUES
The following data processing techniques will be applied:
DATA PROCESSING TECHNIQUES
• Sorting and classification
• Manual registration
• Computerized process with Excel
• Computerized process with SPSS
VII. TENTATIVE SCHEME OF THE THESIS
TITLE OF THE THESIS
AUTHOR'S NAME
INTRODUCTION
PART I:
METHODOLOGICAL AND THEORETICAL APPROACH
CHAPTER I:
METHODOLOGICAL APPROACH
1.1. Bibliographic Background
1.2. Approach to the opportunity or problem
1.2.1. Description of the problematic reality
1.2.2. Main problem
1.2.3. Secondary problems
1.2.4. Delimitation of the investigation
1.3. Justification and Importance
1.3.1. Justification
1.3.2. Importance
1.4. goals
1.4.1. Main goal
1.4.2. Specific objectives
1.5. Hypothesis
1.5.1. Main hypothesis
1.5.2. Secondary hypotheses
1.6. Methodology
1.6.1. Kind of investigation
1.6.2. Research level
1.6.3. Research methods
1.6.4. Design of the investigation
1.6.5. Population and sample
1.6.6. Techniques and instruments
CHAPTER II:
THEORETICAL APPROACH
2.1 Background of the investigation
Historical review of the research
Historical review of the National Police of Peru.
Historical overview of the comprehensive audit
Historical overview of good governance and the fight against corruption.
Legal basis of the investigation
Legal basis of the National Police of Peru.
Legal basis of the comprehensive audit
Legal basis for fighting corruption
Legal basis for good institutional governance
Conceptual framework
Regional government
Management of the National Police of Peru.
Effective control of the Peruvian National Police.
Integral audit
Comprehensive audit process, policies and procedures
Efficiency, effectiveness and economy of resources through the application of comprehensive auditing
Good governance and effective fight against corruption
Good institutional governance
Fight against institutional corruption
PART II:
RESULTS OF THE INVESTIGATION
CHAPTER III:
PRESENTATION, ANALYSIS AND INTERPRETATION OF THE INTERVIEW CONDUCTED
3.1. Presentation of the questions for the interviewees.
3.2. Analysis of the responses of the interviewees.
3.3. Interpretation of the responses of the interviewees.
CHAPTER IV:
PRESENTATION, ANALYSIS AND INTERPRETATION OF THE SURVEY CONDUCTED
4.1. Presentation of questions for respondents.
4.2. Analysis of the responses of the respondents.
4.3. Interpretation of respondents' responses.
CHAPTER V:
CONTRACTING AND VERIFICATION OF THE OBJECTIVES SET
5.1. Planted objectives
5.2. Results obtained
5.3. Verification and verification
CHAPTER VI:
CONSTRASTATION AND VERIFICATION OF THE PROPOSED HYPOTHESES
6.1. Hypotheses raised
6.2. Results obtained
6.3. Verification and verification
PART III:
OTHER ASPECTS OF THE INVESTIGATION
CHAPTER VII:
CONCLUSIONS AND RECOMMENDATIONS
7.1 Conclusions
7.2 Recommendations
BIBLIOGRAPHY
ANNEXES
VIII. SCHEDULE
IX. FINANCING
X. BIBLIOGRAPHY
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2. BLANCO LUNA, Yanel. (2001) Conceptual Framework for Comprehensive Auditing. Bogota Colombia. XXIII Inter-American Accounting Conference
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