1. DESCRIPTION OF THE PROJECT
1.1. BIBLIOGRAPHIC BACKGROUND
Paredes (2006), establishes the process and procedures to carry out the evaluation of the results obtained in relation to the resources, utilities (efficiency) and the goals and objectives (effectiveness) of a State entity. According to the author, the efficiency is referred to the relationship between the goods or services produced or delivered and the resources used for that purpose, which in good measure is also called productivity, compared to an established performance standard; on the other hand, the economy is related in terms and conditions under which entities acquire resources, be they financial, human, physical or technological, obtaining the required quantity, at a reasonable level of quality, at the appropriate time and place and at the lowest cost possible. In the same context,indicates that effectiveness refers to the degree to which an entity achieves its objectives and goals or other benefits that were intended to be achieved, provided by law or set by another authority. On the other hand, it indicates that an adequate organization of the efforts in the entity requires the adoption of the following criteria: establish the mechanisms for planning, directing and reporting the results evaluations; design procedures to ensure systematic evaluation and adequate reporting on the effectiveness of the entity; ensure that the evaluation and report on the effectiveness of the entity is administered in compliance with the effectiveness, efficiency and economy; The objectives of the program must be specified as precisely as possible; effectiveness evaluation procedures must justify their cost;evaluation procedures must be designed so that they are valid; the information provided by the evaluation of effectiveness must be reliable enough that it can be used for decision making; The effectiveness evaluation reports and their analysis must be complete and balanced, as well as supported by appropriate documentation. This document will be useful for the development of the investigation that is proposed to be carried out because it contains the treatment of the main elements of the comprehensive audit.The effectiveness evaluation reports and their analysis must be complete and balanced, as well as supported by appropriate documentation. This document will be useful for the development of the investigation that is proposed to be carried out because it contains the treatment of the main elements of the comprehensive audit.The effectiveness evaluation reports and their analysis must be complete and balanced, as well as supported by appropriate documentation. This document will be useful for the development of the investigation that is proposed to be carried out because it contains the treatment of the main elements of the comprehensive audit.
Herrera (2007), highlights that the entity's management is primarily responsible for evaluating the efficiency and effectiveness; then, an evaluation can be done by the internal audit or an external audit, for which the integral audit is one of the tools that can best be adapted to said evaluation. The author highlights that the main concern for the auditor is to adequately understand the entity's objectives and how they relate to the expected results. The entity's objectives and goals must be specified as precisely as possible, since it would be difficult to determine if the program or activity is achieving the expected results. Unless there is clarity and detail in the objectives or benefits expected to be achieved,The evaluation of the programs or the information system oriented towards the evaluation of such objectives will have limited use as a management tool or feedback mechanisms for decision making. For this reason, it is important that the entity has defined the following elements: clear and measurable objectives and goals; compliance deadlines; and, financial cost. The author says, it is possible that in the course of the audit there are cases in which both the legal regulations and the entity itself have not clearly established objectives and goals. In this case, the auditor must obtain the authorized opinion of the responsible officials and reach a coincident point of view, as a previous step to define the criteria to be used for the measurement and evaluation of the degree of progress obtained.The author indicates that efficiency by its nature is a relative concept. It is possible to measure it if we compare the productivity obtained with an established standard or norm. The quantity or quality of the outputs and the level of service provided can also be compared against performance standards, in order to determine if any changes in efficiency were caused. Efficiency is increased when a greater number of departures with fewer input resources are produced with quality or when the same number of departures are produced with fewer resources. This work will be very useful due to the dimension it gives to the evaluation of efficiency and effectiveness;Because it provides elements to perform the evaluation from within the administration and then from outside the administration by the audit.
Sandoval (2008), highlights the importance of applying comprehensive auditing as a way of exercising adequate control over activities and therefore facilitating the tactical and strategic management of these companies, within the framework of business globalization and competitiveness. The author explains that comprehensive auditing is the process of obtaining and objectively evaluating, in a given period, evidence related to financial information, economic behavior and the management of an entity in order to report on the degree of correspondence between those and established criteria or indicators or generalized behaviors. Then he adds, the Integral Audit implies the execution of a work with the approach, by analogy of the financial reviews, of compliance, internal control and management,system and environment with the following objectives: to determine if the Financial Statements are presented in accordance with Generally Accepted Accounting Principles; determine, if the entity has complied, in the development of its operations with the legal provisions that are applicable, its regulations, the statutes and the decisions of the management and administrative bodies; evaluate the entity's internal control structure to the extent necessary to rule on it; evaluate the degree of efficiency in achieving the objectives set by the entity and the degree of efficiency and effectiveness with which the available resources have been managed; evaluate the mechanisms, operations, procedures, user rights, responsibility, powers and specific control applications related to computer operations;evaluate the environmental impact produced directly or indirectly by companies that present a different environmental profile, conditioned by the apparent risks associated with their processes and products; the age, history and condition of a plant, the legal framework in which it operates. This work to focus on broader aspects of a company and for the objectives it establishes will be very useful for the development of the thesis to be carried out.This work to focus on broader aspects of a company and for the objectives it establishes will be very useful for the development of the thesis to be carried out.This work to focus on broader aspects of a company and for the objectives it establishes will be very useful for the development of the thesis to be carried out.
García (2007), refers to the philosophy, doctrine, norms, process, procedures, techniques and practices that the integral audit must follow so that it becomes an effective response to fight effectively against acts of corruption in regional governments.. According to the author, in the integral audit the tasks related to the activity, the members of the team of auditors, should be free from all kinds of personal professional or economic impediments, which may limit their autonomy, interfere with their work or their professional judgment. It also establishes that in all the tasks carried out, the obtaining of evidence is included primarily, as well as the formulation and issuance of professional judgment by the auditor,An impartial attitude based on reality and professional conscience must be observed. It also determines that the audit work must be such that it allows constant supervision over operations at all stages from birth to completion, exercising prior or exempt, concomitant and subsequent control. The author determines that the audit tasks must comprehensively cover all operations, areas, assets, functions and other aspects that are substantially economic, including their environment. This audit considers the economic entity as a whole made up of its assets, resources, operations, results, etc. He adds that the objectives of the Audit, the scope and methodology aimed at achieving those achievements must be defined;personnel must be adequately supervised to determine if the objectives of the audit are being achieved and obtain sufficient, competent and relevant evidence, allowing a reasonable basis for the auditor's opinions, determine that the work must be efficient in terms of avoiding damage, therefore, the inspection and verification / must be subsequent to the occurrence of events that are not in accordance with the pre-established parameters or are deviant from the objectives of the organization; that if carried out would imply a cost in logistical terms or monetary value for the entity. He then says that the reports must be submitted in writing to communicate the audit results, and be reviewed in draft form by the officials responsible for the company's management.Finally, it determines that the work carried out must be carried out with respect to the standards and postulates applicable in each case to business practice, especially those related to the standards of other special audits applicable in each case. Undoubtedly, all this approach will be very important to carry out the research.
Bendezú (2003), develops the management audit process, first treating the evaluation of the internal control system, which will be extremely useful for this research work; Because in the integral audit, as another audit, the internal control system is evaluated as this, in order to accurately size the nature, opportunity and scope of the procedures and techniques to evaluate the efficiency, economy, effectiveness and transparency of the resources and activities of a state entity. According to the author, efficiency is understood as the examination of the costs - minimum cost - with which the entity achieves its objectives and results under equal conditions of quality. The objectives when evaluating efficiency are as follows: to establish the main efficiency indicator:which allows to value the costs and benefits of the entity; measure the efficiency from the productivity index which relates the production volume versus the input volume; implantation of complementary and financial indicators to evaluate the company in the medium and long term; cost analysis to establish if you really have the concept of the minimum cost. Regarding the methodologies to measure efficiency, it indicates that these are the following: Financial Analysis; within it the examination of costs, profitability, productivity index. Another methodology is cost analysis, since most entities do not keep cost accounting, it is difficult to determine the true costs incurred in the production process;which in some entities can be identified while in others these must be managed through the so-called operational expenses. Another methodology is to determine profitability, because the profit levels that the entity is having. Another methodology is the measurement of productivity. The author highlights the study of the economy in the company, in this regard indicates that the economy deals with the study of the allocation of human, physical and financial resources made by the entities between the different activities, in order to determine if said allocation was Optimal for maximizing results. By referring specifically to indicators, this work will be of great interest.because the levels of profit that the entity is having. Another methodology is the measurement of productivity. The author highlights the study of the economy in the company, in this regard indicates that the economy deals with the study of the allocation of human, physical and financial resources made by the entities between the different activities, in order to determine if said allocation was Optimal for maximizing results. By referring specifically to indicators, this work will be of great interest.because the levels of profit that the entity is having. Another methodology is the measurement of productivity. The author highlights the study of the economy in the company, in this regard indicates that the economy deals with the study of the allocation of human, physical and financial resources made by the entities between the different activities, in order to determine if said allocation was Optimal for maximizing results. By referring specifically to indicators, this work will be of great interest.physical and financial made by the entities between the different activities, in order to determine if said allocation was optimal for the maximization of results. By referring specifically to indicators, this work will be of great interest.physical and financial made by the entities between the different activities, in order to determine if said allocation was optimal for the maximization of results. By referring specifically to indicators, this work will be of great interest.
Monrroy (2007), indicates that comprehensive audit applied to a State entity is the comprehensive, methodological, objective, systematic, analytical and independent examination and evaluation regarding the entity's performance, its operational processes, 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 author indicates, the United States Institute of Internal Auditors defines internal audit as an independent activity that takes place within the company and that is aimed at reviewing accounting and other operations, in order to provide a service. to the address.It is a management control that aims to measure and evaluate the effectiveness of other controls. The internal audit arises after the external audit due to the need to maintain permanent and more effective control within the company and to make the function of the external auditor faster and more effective. Generally, the classic internal audit has been mainly dealing with the internal control system, that is, the set of measures, policies and procedures established in companies to protect the asset, minimize the possibilities of fraud, increase operational efficiency and optimize the quality of economic-financial information. It has focused on the administrative, accounting and financial fields.The need for internal audit becomes evident in a company as it increases in volume, geographic extension and complexity and makes direct control of operations by management impossible. Previously, control was exercised directly by the company's management through permanent contact with its middle managers, and even with the company's employees. In modern large companies this peculiar way of exercising control is no longer possible today, and hence the emergence of the so-called internal audit. This work will take the methodology of the audit and the main documents used in the planning, execution, reporting and follow-up phases of the recommendations.geographical extension and complexity and makes direct control of operations by management impossible. Previously, control was exercised directly by the company's management through permanent contact with its middle managers, and even with the company's employees. In modern large companies this peculiar way of exercising control is no longer possible today, and hence the emergence of the so-called internal audit. This work will take the methodology of the audit and the main documents used in the planning, execution, reporting and follow-up phases of the recommendations.geographical extension and complexity and makes direct control of operations by management impossible. Previously, control was exercised directly by the company's management through permanent contact with its middle managers, and even with the company's employees. In modern large companies this peculiar way of exercising control is no longer possible today, and hence the emergence of the so-called internal audit. This work will take the methodology of the audit and the main documents used in the planning, execution, reporting and follow-up phases of the recommendations.In modern large companies this peculiar way of exercising control is no longer possible today, and hence the emergence of the so-called internal audit. This work will take the methodology of the audit and the main documents used in the planning, execution, reporting and follow-up phases of the recommendations.In modern large companies this peculiar way of exercising control is no longer possible today, and hence the emergence of the so-called internal audit. This work will take the methodology of the audit and the main documents used in the planning, execution, reporting and follow-up phases of the recommendations.
Guevara (2008) highlights the following purposes of the comprehensive audit: i) Evaluate the entity in all its areas; ii) Obtain knowledge of the performance of institutional 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. Traditionally, the Government Audit was characterized by a simple review of compliance with the legal norms that govern the actions of State officials. This has caused that the state management is inefficient although very compliant with the current regulations.It is commonplace to affirm that the worst administrator is the State and that surveillance by the Office of the Comptroller General of the Republic does not have any kind of result to avoid it. However, it is about changing this situation, for which it is necessary to exercise fiscal control, it will be exercised subsequently and selectively and empowers the General Comptroller of the Republic to exercise financial, management and results control. The audit applied to State entities is the critical and systematic examination of the fiscal management system of the public administration and of the individuals or entities that manage funds or assets of the Nation, carried out by the Comptrollers General of the Republic, in order to issue an opinion on efficiency,efficiency and economicity in meeting the objectives of the state entity under review, in addition to assessing the environmental costs of operating the entity, in order to monitor public management and protect society. From this work the guidelines will be taken to evaluate all areas of the State entity, but within the framework of efficiency, economy, effectiveness and transparency of institutional resources and activities. It is very important to identify what comprehensive auditing offers, as an evaluation tool in a state entity.but within the framework of efficiency, economy, effectiveness and transparency of institutional resources and activities. It is very important to identify what comprehensive auditing offers, as an evaluation tool in a state entity.but within the framework of efficiency, economy, effectiveness and transparency of institutional resources and activities. It is very important to identify what comprehensive auditing offers, as an evaluation tool in a state entity.
1.2 DELIMITATION OF THE INVESTIGATION
This investigation will be delimited as follows so that it can meet the objectives of the investigation:
1.2.1. SPACE DELIMITATION
This investigation will be carried out in the city of Lima and will include the National Institute of Culture, dependencies, activities, functions, processes and procedures.
1.2.2. TEMPORARY DELIMITATION
This research will cover the period from 2006 to 2008 inclusive.
1.2.3. SOCIAL DELIMITATION
The investigation will be carried out taking as analysis units the authorities, officials and workers of the National Institute of Culture, who know and live the legal experiences, decisions and execution of the activities entrusted to this level of State management.
1.2.4. CONCEPTUAL DELIMITATION
The main concepts that will be developed in the conceptual framework and are given by the variables that the research work will use:
2. STATEMENT OF THE PROBLEM
2.1.DESCRIPTION OF THE PROBLEM REALITY.
It is known and understood that a State entity such as the National Institute of Culture, has human, material and financial resources; However, it is not known what is the level of efficiency, economy, effectiveness and transparency in which these resources are used, because a verification or evaluation of these elements of institutional management has not been carried out, which reports the situation of the same for a adequate planning, decision making and institutional control. The resources used by the entity are assigned by the State; therefore, it is up to that State and the community itself to know if they are managed in an efficient, economic and effective way to place all their trust in those who run this entity.
When it is said that the level of efficiency of the resources is not known, it should be understood that the entity does not evaluate the relationship between the results obtained and the resources used; It has been preliminarily determined that many resources are applied for the poor results obtained; Likewise, when it is said that the level of economy of the resources is not known, it must be understood that the entity does not take into account the benefit / cost ratio of the goods and services it uses; It has been previously determined that purchases and expenses are made at high amounts in relation to the average prices of goods and services in the market and, in addition, the benefits they bring to the entity are not taken into account, which affects institutional development. Then when it is said that the level of effectiveness is not known,It must be understood that the entity uses its resources in activities, functions, processes and procedures that do not necessarily facilitate the fulfillment of goals and objectives, which leads to postponements, budget extensions, change of authorities and officials, etc. When it is said that the level of transparency is not known, it should be understood as the lack of information and communication between the different levels of the entity, between the entity and other state entities; and, between the entity and the community.it must be understood as the lack of information and communication between the different levels of the entity, between the entity and other state entities; and, between the entity and the community.it must be understood as the lack of information and communication between the different levels of the entity, between the entity and other state entities; and, between the entity and the community.
On the other hand, but with an impact on efficiency, economy, effectiveness and transparency, it has not been regularly carrying out activities and actions at the national level in the field of culture; there are deficiencies in regulating, supervising and evaluating the country's cultural policy and in administering, conserving and protecting the nation's cultural heritage.
Likewise, the entity, lacking evaluations of efficiency, economy, effectiveness and transparency, has difficulties in promoting the integration, promotion, support, development and diffusion of the diverse manifestations and cultural creations, which damages the true role that this important entity must have. of the State.
The cultural heritage of Peru is made up of all the tangible and intangible assets that, due to their historical, archaeological, artistic, architectural, paleontological, ethnological, documentary, bibliographic, scientific or technical value, have a relevant importance for the identity and permanence of the nation. through time. It is for all this that these assets require efficient, economic, effective and transparent management.
The internal audit, the financial audit, the management audit and the special exams that have been applied in the National Institute of Culture are not providing the elements that the institution needs to verify the economy, efficiency, effectiveness and transparency of the management of the Cultural Heritage of the Nation; because each type of audit refers to a particular aspect, but does not examine, much less reports on all the institutional events.
2.2 FORMULATION OF THE PROBLEM
2.2.1. GENERAL PROBLEM:
How can the comprehensive audit become the effective instrument to verify the management of the National Institute of Culture?
2.2.2. SPECIFIC PROBLEMS:
- How do the results of the comprehensive audit contribute to the economy and efficiency of the National Institute of Culture?
- What is the added value provided by the integral audit in the effectiveness, efficiency and transparency in the National Institute of Culture?
3. THEORETICAL FRAMEWORK
3.1 NATIONAL INSTITUTE OF CULTURE
The National Institute of Culture is a Decentralized Public Organism dependent on the Ministry of Education, with legal status, of internal public law and with technical, administrative, economic and financial autonomy. It constitutes the governing and central entity of the organs that make up its organic structure, including the twenty-four decentralized organs, and is responsible for executing the State's policy on cultural matters. The purpose of the INC is to affirm the National Identity through the decentralized execution of actions of protection, conservation and promotion, enhancement and dissemination of the heritage and cultural manifestations of the Nation to contribute to national development with the active participation of the community and public and private sectors.Among its functions is formulating and executing State policies and strategies in the area of cultural development, defense, conservation, dissemination and research of the Cultural Heritage of the Nation (Law No. 28296) and with Supreme Decree No. 50-94 -ED, INC Organization and Functions Regulation.
The cultural heritagePeru is made up of all the tangible and intangible assets that, due to their historical, archaeological, artistic, architectural, paleontological, ethnological, documentary, bibliographic, scientific or technical value, have a relevant importance for the identity and permanence of the nation through weather. It is for all this that these assets require special protection and defense, so that they can be enjoyed, valued and used appropriately by all citizens and transmitted in the best possible way to our future generations. Our cultural heritage is very vast and diverse; protecting it is everyone's duty and right. However, to ensure its conservation, the participation of specialists in various fields is essential. Seeking to facilitate its study and conservation,Cultural heritage has been divided into different categories:
Immovable material heritage: refers to cultural assets that cannot be moved and covers both archaeological sites (huacas, cemeteries, temples, caves, platforms) and colonial and republican buildings.
Movable material heritage: includes all cultural assets that can be moved from one place to another, that is, objects such as paintings, ceramics, goldsmiths, furniture, sculptures, coins, books, documents and textiles, among others.
Depending on the era in which it was created, movable heritage as a property is divided into two broad categories: archaeological heritage, which are basically cultural assets from pre-Hispanic times; and historical heritage, which are those dated from the arrival of the Spanish.
Intangible heritage: refers to what we call living culture, such as folklore, traditional medicine, folk art, legends, typical cuisine, ceremonies and customs, etc. These are the uses, representations, expressions, knowledge and techniques associated with the instruments, objects, artifacts and cultural spaces that are their own, which are transmitted from generation to generation, often by voice or through practical demonstrations.
Underwater cultural heritage: they are all vestiges of human existence with a cultural, historical and archaeological character, which have been totally or partially submerged in water, periodically or continuously, for at least 100 years.
Industrial heritage: refers to all real and personal property acquired or produced by a company in relation to its industrial activities of acquisition, production or transformation; to all the products generated from these activities, and to the related documentary material.
Documentary heritage: as its name indicates, it basically refers to the documentation that is kept in archives and similar institutions. Bibliographic heritage, in turn, refers to books, newspapers, magazines and other printed material, kept mainly in libraries. Although in the strictest sense of the word refers to documents and texts printed on paper, with new technology we also consider recordings, digital media, audiovisual media and others as documents.
3.2. INTEGRAL AUDIT
The comprehensive audit, according to Canevaro (2004) and Hernández (2002), includes the study and evaluation of operations or transactions, in our case of the Regional Government, in order to validate the different systems that govern: administrative, operational, accounting, management and computerized information, through an appropriate 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 the audit work and for that support your opinion. According to the authors, the comprehensive audit is based on the following principles: independence, objectivity, permanence, comprehensiveness, opportunity, certification and compliance with regulations. The phases of comprehensive audit work are planning,execution and report. In addition, advice and monitoring. 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. The objective of the comprehensive audit is to maximize benefits, staff development, maximize income, increase competitiveness and promote growth. We share the authors' opinion, when they establish that the comprehensive audit is not the sum of audits. Rather, it is a model of global coverage and, therefore, it is not a sum of audits, but the best result of a joint evaluation. Comprehensive audit work is based on International Auditing Standards, Generally Accepted Auditing Standards,Government Auditing Standards, Technical Internal Control Standards for the Public Sector, Government Auditing Manual and others.
Canevaro (2004), Bravo (2000) and Blanco (2001) coincide in establishing that the comprehensive audit process includes: Planning, Development of the planned (execution); Completion of work and report; and, in addition to the basic functions, the advisory function and the monitoring or follow-up function must be considered. Planning, Includes: General planning; Detail or specific planning; and, Identification of procedures. The execution of the audit includes: Execution of audit programs; Application of audit procedures, techniques and practices; Comparison of the evidence obtained in the working papers with the criteria of the comprehensive audit; and, Definition of findings, if applicable. The report phase includes the Introduction, Scope,Intermediate paragraphs (exceptions to the financial statements, observations on management, observations on compliance with legal regulations, etc…). In accordance with 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. Analytical procedures can be applied to consolidated financial statements, component financial statements, and individual elements of financial information. The selection of procedures, methods and level of application determined by the auditor is a matter of professional judgment. In the development of the comprehensive audit, the application of the following verification techniques must be weighed: ocular; Oral or verbal; Written; Documentary film; and, physical. Among these general techniques, specific techniques and practices should be considered to obtain the evidence that supports the Auditor's Report.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 mindset, on an objective and independent and ethical basis, aimed at issuing a report as a final product. To the traditional process of planning the audit, execution and formulation of the report; 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 advisory to senior management for the purposes of timely and adequately implementing the internal and external control system and printing in this way,reliability in financial, economic, tax, administrative, logistics, etc. information, in relation to the accuracy, efficiency, effectiveness and economicity 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.follow-up or monitoring of 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.follow-up or monitoring of 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.
3.3. EFFICIENCY, EFFECTIVENESS, ECONOMY AND TRANSPARENCY
According to Johnson and Scholes (2000), when those responsible for management are concerned with doing things correctly, they are going through EFFICIENCY (adequate use of available resources) and when they use instruments to evaluate the achievement of results, to verify the things well done are the ones that should actually be done, so you are heading towards EFFECTIVENESS (achieving the objectives using available resources) and when you are looking for the best costs and greatest benefits you are within the framework of ECONOMY. Efficiency, effectiveness and economy do not always go hand in hand, since an entity can be efficient in its operations, but not effective, or vice versa; it can be inefficient in its operations and yet be effective, although it would be much more advantageous if efficiency were accompanied by efficiency.It can also happen that it is neither efficient nor effective
3.3.1. INSTITUTIONAL EFFICIENCY:
According to Hernández (2000), efficiency is the positive result after adequate rationalization of resources, in accordance with the purpose sought by those responsible for management. It is also obtaining results with the available resources. It is synonymous with a better use of times and movements in institutional processes. Efficiency is not so easy, all business resources, policies, standards, processes, procedures, techniques and practices have to be properly arranged.
According to the MAGU, efficiency refers to the relationship between the goods or services produced or delivered and the resources used for that purpose (productivity), compared to an established performance standard. Entities can guarantee their permanence in the market if they strive to carry out efficient business management, customer-oriented and with a sustained level of quality in the products and / or services it provides. Efficiency can be measured in terms of results divided by total costs and it is possible to say that efficiency has grown a certain percentage (%) per year. This measure of cost efficiency can also be inverted (total cost relative to the number of products) to obtain the unit cost of production.This ratio shows the production cost of each product. In the same way, the time (calculated, for example, in terms of man hours) that it takes to produce a product (the inverse of work efficiency) is a common measure of efficiency. Efficiency is the relationship between results in terms of goods, services and other results and the resources used to produce them. Empirically, there are two important measures: i) Cost efficiency, where results are related to costs, and, ii) work efficiency, where achievements refer to a key production factor: the number of workers. If an auditor intends to measure efficiency, he should begin the audit by analyzing the entity's main types of results / outputs.The auditor could also analyze the results by finding out if the combination of results achieved is reasonable or by verifying the quality of the results. When we use an efficiency approach for this purpose, the auditor should assess, when analyzing how the program has been executed, how well the company has handled the situation. This means studying the audited company to check how the work has been organized. Some questions that may be asked in the efficiency analysis are: Were the feasibility studies of the projects realistic and formulated so that the operations could be based on them ?; Could the project have been implemented in a different way so that lower production costs could have been obtained ?; Are the working methods the most rational ?; Are there bottlenecks that could have been avoided ?;Are there unnecessary overlaps in the delegation of responsibilities ?; How well do different units cooperate to achieve a common goal ?; Are there any incentives for officials who strive to cut costs and complete work on time? Efficiency refers to the relationship between the services provided or delivered by the entities and the resources used for that purpose (productivity), compared to an established performance standard. Efficiency is the relationship between costs and benefits focused on finding the best way to do or execute tasks (methods), so that resources (people, vehicles, various supplies and others) are used in the most efficient way. rational possible.Rationality implies adapting the means used to the ends and objectives that are to be achieved, this means efficiency, which leads to the conclusion that companies will be rational if the most efficient means are chosen to achieve the desired objectives, taking into account that the objectives considered are organizational and not individual. Rationality is achieved through rules and regulations that govern the behavior of the components in search of efficiency. Efficiency seeks to use the most adequate and properly planned and organized means, methods and procedures to ensure optimal use of available resources. Efficiency is not concerned with ends, as efficiency is, if not with means. Efficiency,it can be measured by the amount of resources used in the provision of services. Efficiency increases as costs and resources used decrease. It is related to the use of resources to obtain a good or objective.
3.3.2. INSTITUTIONAL EFFECTIVENESS
According to Johnson and Scholes (2000), the efficiency or effectiveness refers to the degree to which the entity achieves its objectives and goals or other benefits that it intended to achieve, provided for in legislation or set by the Board of Directors. If an auditor focuses on effectiveness, he or she should begin by identifying the goals of the entity's programs and by operationalizing the goals to measure effectiveness. You will also need to identify the program's target group and seek answers to questions such as: Has the goal been reached at a reasonable cost and within the established time ?; Is the target group defined correctly ?; Are people satisfied with the education and equipment provided ?; To what extent does the equipment provided meet the needs of the target group ?; Is the equipment being used by citizens?Effective management is related to the fulfillment of the actions, policies, goals, objectives, mission and vision of the company; as established by modern business management.
According to the Institute for Management Development (2009), effective management is the process undertaken by one or more people to coordinate the work activities of other people in order to achieve high-quality results that a person could not achieve on their own. This framework involves competitiveness, which is defined as the extent to which a company, under free market conditions, is capable of producing goods and services that pass the test of the markets, while maintaining or expanding the real income of its employees and partners. Also in this framework, quality is conceived, which is the totality of the features and characteristics of a product or service that refer to its ability to satisfy expressed or implicit needs. Also effective management,It is the set of actions that allow to obtain the maximum yield from the activities that the entity develops. It is a great challenge for the managers of the entity to make the members of an entity work together with greater productivity, to enjoy their work, to develop their skills and abilities and to be good representatives of the company. Management can be considered effective if: i) The entity's operational objectives are being achieved; ii) They have adequate information to the point of achieving the entity's operational objectives; iii) If the administrative, financial, economic, labor, patrimonial and other information of the entity is reliably prepared; and, iv) If the applicable laws and regulations are complied with. While institutional management is a process,Its effectiveness is a state or condition of the process at a given moment, the same that when exceeding the established standards it facilitates achieving efficiency. The determination of whether a management is “effective” or not and its influence on effectiveness, constitutes a subjective stance that results from the analysis of whether the five components of Internal Control of the Report are present and operating effectively: control environment, evaluation risk, control, information and communication and supervision activities. The effective operation of management and control provides a reasonable degree of assurance that one or more of the stated goal categories will be met.The determination of whether a management is “effective” or not and its influence on effectiveness, constitutes a subjective stance that results from the analysis of whether the five components of Internal Control of the Report are present and operating effectively: control environment, evaluation risk, control, information and communication and supervision activities. The effective operation of management and control provides a reasonable degree of assurance that one or more of the stated goal categories will be met.The determination of whether a management is “effective” or not and its influence on effectiveness, constitutes a subjective stance that results from the analysis of whether the five components of Internal Control of the Report are present and operating effectively: control environment, evaluation risk, control, information and communication and supervision activities. The effective operation of management and control provides a reasonable degree of assurance that one or more of the stated goal categories will be met.The effective operation of management and control provides a reasonable degree of assurance that one or more of the stated goal categories will be met.The effective operation of management and control provides a reasonable degree of assurance that one or more of the stated goal categories will be met.
According to Johnson and Scholes (2000), the efficiency or effectiveness refers to the degree to which the entity achieves its objectives and goals or other benefits that it intended to achieve, set by the managers or required by society. Efficiency or effectiveness is the degree to which institutional objectives are achieved. In other words, the way in which a set of results is obtained reflects effectiveness, while the way in which resources are used to achieve them refers to efficiency. Efficiency is the normative measure of achieving results. The entities have indicators to measure the achievements of the services. When these results or standards are achieved, the objective of good governance applied by this type of entity will have been achieved. For the entity to achieve effectiveness,it must meet these three basic conditions: Achieve institutional objectives; Perform maintenance of the internal system; and, Adapt to the external environment.
According to Koontz & O´Donnell (1999), the managers of the institutions have a variety of techniques to ensure that the results conform to the plans. The basis of good governance and control of the entity is that the result depends on the people. Among the important considerations to ensure the results and therefore the effectiveness of the managers we have: the will to learn, the acceleration in the preparation of the management team, importance of planning for innovation, evaluation and remuneration of the management team, adjustments of the information, need for managerial research and development, need for intellectual leadership, etc. The results obtained by effective management should not only occur for the entity itself, but especially should be reflected in better services and in the citizen's content,especially in the participatory context of modern management.
3.3.3. INSTITUTIONAL ECONOMY
According to Johnson and Scholes (2000), the economy in the use of resources is related to the terms and conditions under which the entity acquires resources, be they financial, human, physical or technological (computerized), obtaining the required amount, at the reasonable level of quality, at the appropriate time and place and at the lowest possible cost. If the auditor focuses on economics, it will be important to define expenses correctly. This is often a problem. Sometimes it would be possible to introduce approximations of actual costs, for example by defining costs in terms of number of employees, quantity of inputs used, maintenance costs, etc.
According to Leturia (2000), within the framework of the economy, the following elements must be analyzed: cost, profit and volume of operations. These elements represent instruments in the planning, management and control of operations to achieve the integral development of the institution and decision-making regarding the product, prices, determination of benefits, distribution, alternatives to manufacture or acquire inputs, production methods., capital investments, etc. It is the basis for establishing the company's variable budget. The economic treatment of operations provide a useful guide to profit planning,Cost control and administrative decision making should not be considered as a precision instrument since the data is based on certain supposed conditions that limit the results. The economical nature of operations is developed under the assumption that the concept of cost variability (fixed and variable) is valid, and these components can be identified, including semi-variable costs; The latter through technical procedures that require a special analysis of historical income and cost data for various successive periods, in order to determine fixed and variable costs.including semi-variable costs; The latter through technical procedures that require a special analysis of historical income and cost data for various successive periods, in order to determine fixed and variable costs.including semi-variable costs; The latter through technical procedures that require a special analysis of historical income and cost data for various successive periods, in order to determine fixed and variable costs.
3.3.4. TRANSPARENCY
Interpreting Johnson and Scholes (2000), transparency means the authorities' duty to carry out their actions publicly, as a mechanism for controlling the power and democratic legitimacy of public institutions. Transparency means letting light easily pass, in government terms, transparency is a quality that allows the adequate and sufficient flow of information and could be considered an antidote to curb corruption, to counteract any type of suspicion or suspicion of a certain dependency. or public body. Transparency is an environment of trust, security and openness between the government and society, in such a way that responsibilities, procedures and rules are established,they perform and report clearly and are open to public participation and scrutiny. Transparency is also a sensible, responsible and participatory citizenry, that in the knowledge of its rights and obligations, collaborates in promoting integrity and fighting corruption.
4. OBJECTIVES
4.1 GENERAL PURPOSE:
Determine how the comprehensive audit can become the effective instrument to verify the management of the National Institute of Culture.
4.2 SPECIFIC OBJECTIVES:
- Establish if the recommendations of the comprehensive audit contribute to the economy and efficiency in the National Institute of Culture.
- Determine the added value that the integral audit contributes to the effectiveness, efficiency and transparency in the National Institute of Culture.
5. HYPOTHESIS
5.1 GENERAL HYPOTHESIS:
The comprehensive audit is the effective instrument to verify the management of the National Institute of Culture.
5.2. SPECIFIC HYPOTHESES:
- The results of the comprehensive audit contribute to the economy and efficiency of the National Institute of Culture.
- The comprehensive audit provides added value through its recommendations to achieve effectiveness, efficiency and transparency at the National Institute of Culture.
6. VARIABLES AND INDICATORS OF THE INVESTIGATION
INDEPENDENT VARIABLE:
X. COMPREHENSIVE AUDIT
INDICATORS:
X.1. PROCESS
X.2. VALUE ADDED
DEPENDENT VARIABLE:
Y. INSTITUTIONAL MANAGEMENT
INDICATORS:
Y.1. ECONOMY AND INSTITUTIONAL EFFICIENCY
Y.2. EFFECTIVENESS AND INSTITUTIONAL TRANSPARENCY
7. JUSTIFICATION AND IMPORTANCE OF WORK
7.1. METHODOLOGICAL JUSTIFICATION
In this work, firstly, the existing problem in a cultural entity of the State, such as the National Institute of Culture, has been identified. Possible solutions have been formulated on the basis of these hypotheses; then the purposes that the work pursues through the objectives have been established. All these elements have been formed based on the variables and indicators of the research. All of the above is based on a research methodology that identifies the type, level and design of the research, the population and the sample to be applied; as well as the techniques and instruments to collect, analyze and interpret the information.
7.2 THEORETICAL JUSTIFICATION
From a theoretical point of view, it is assumed that the comprehensive audit is the effective instrument to verify the efficiency, economy, efficacy and transparency of the management of a cultural entity of the State, such as the National Institute of Culture.
Comprehensive Auditing implies the execution of a work with the scope or focus, by analogy, of financial, compliance, internal control and management audits. Comprehensive Auditing is a global coverage model and, therefore, it is not a sum of audits. It is the process of obtaining and objectively evaluating, in a given period, evidence related to the financial information, economic behavior and management of an entity, in order to report on the degree of correspondence between them and the established criteria or indicators or generalized behaviors. It is the process of obtaining and objectively evaluating, in a given period, evidence related to financial information,to the economic behavior and management of an entity in order to report on the degree of correspondence between those and the established criteria or indicators or generalized behaviors.
The comprehensive audit is an objective, systematic and professional examination of evidence, performed in order to provide an independent evaluation of the performance (performance) of a government entity, program or activity, aimed at improving the effectiveness, efficiency and economy of use. of public resources and management control, to facilitate decision-making by those who are responsible for taking corrective actions and improve accountability to the public. The objectives of the performance audit are: to determine the degree to which the results or benefits provided by legal regulations are being achieved, by the entity itself, the relevant program or activity; establish whether the entity acquires, protects and uses its resources efficiently and economically; determine whether the entity,program or activity has complied with the applicable laws and regulations regarding efficiency and economy; establish whether the management controls implemented in the entity or program are effective and ensure the efficient development of activities and operations. For a better understanding of the practice of comprehensive auditing, it has been considered to divide its process into three phases: Planning, Execution, Report, Follow-up of recommendations.Follow-up of recommendations.Follow-up of recommendations.
This type of audit due to its focus ensures an effective verification of the efficiency, economy, efficacy and transparency of the National Institute of Culture.
The comprehensive audit involves a systematic review of the activities of the National Institute of Culture, in relation to the fulfillment of objectives and goals (effectiveness), and, with respect to the correct use of resources (efficiency and economy. Its general purpose involves the evaluation of the performance (performance), identification of improvement opportunities, and development of recommendations to promote improvements or other corrective actions Performance evaluation involves comparing the route followed by the INC in conducting its activities with the objectives, goals, policies, and standards established by legislation, and other reasonable evaluation criteria.
The increase in the conditions of effectiveness, efficiency and economy are the categories under which improvements in INC operations can be classified. Through comprehensive auditing, opportunities for improvement can be identified, through information analysis, interviews with officials of the entity or outside it, observing the operations process, reviewing past and present internal reports, and exercising professional judgment based on in the experience of the audit team.
The nature and scope of the recommendations developed in the comprehensive audit process is variable. In some cases, recommendations can be made on specific issues; however, in other cases, after analyzing the cost / benefit of implementing recommendations on highly complex activities, it may be feasible to suggest that the entity itself carry out a more in-depth study of the specific area and adopt the improvements it deems appropriate in the circumstances.
7.3 PRACTICAL JUSTIFICATION
The work will present the process, procedures, techniques and practices of comprehensive auditing to verify the efficiency, economy, management effectiveness of the National Institute of Culture; all of which will allow it to be put into practice in said entity by order of its authorities, considering that this instrument ensures the systematic verification of activities in relation to objectives and goals (effectiveness), correct use of resources (efficiency and economy); information and communication of results (transparency); delivery of recommendations and follow-up thereof which facilitates optimal institutional management.
7.4 IMPORTANCE
It occurs to the extent that it allows postgraduate professionals to have the opportunity to express our opinion on the need to contribute to the economy, efficiency, effectiveness and transparency by applying effective instruments such as comprehensive auditing.
8. METHODOLOGY OF THE INVESTIGATION.
8.1 TYPE OF INVESTIGATION
This research work will be of the basic type, since all aspects are theorized, although its scope will be practical to the extent that Comprehensive Auditing is taken into account as an effective instrument to verify the economy, efficiency, effectiveness and transparency of management. institutional.
8.2 LEVEL OF INVESTIGATION
The research to be carried out will be at the descriptive-explanatory level, since it will describe the policies, criteria, process and procedures of the Comprehensive Audit and will explain how it becomes the effective instrument to verify the economy, efficiency, effectiveness and transparency of the Institutional management.
8.3 METHODS OF THE INVESTIGATION
The following methods will be used in this investigation:
1) Descriptive.- Because the process, procedures and report will be described, as well as the advice and follow-up of the comprehensive audit that would be applied to verify the economy, efficiency, effectiveness and transparency of institutional management.
2) Inductive.- To infer the information of the sample in the research population.
3) Analytical.- To study each variable, indicator and result obtained to be considered as part of the research work.
8.4 DESIGN OF THE INVESTIGATION
This work will use pure descriptive design.
This work includes the methodological approach and theoretical approach of the investigation.
The methodological approach highlights the formulation of research problems, objectives and hypotheses.
In the theoretical approach, the development of the variables and indicators of the research in relation to the problems, objectives and hypotheses formulated stands out.
At the end of the research work, first the specific objectives will be contrasted with the general objective of the research.
The contrasted specific objectives will be the basis for issuing the partial conclusions of the investigation.
The partial conclusions will be the basis for issuing the general conclusion of the work.
Finally, an interrelation will be established between the general objective and the general conclusion until the general hypothesis of the investigation is contrasted.
8.5 POPULATION AND SAMPLE OF THE INVESTIGATION
8.5.1. POPULATION
The research population is made up of personnel from the National Institute of Culture.
TABLE OF DISTRIBUTION OF THE POPULATION:
| Participants | Number | Percentage |
| Executives | 10 | 7.41% |
| Officials | twenty | 14.81% |
| Workers | 105 | 77.78% |
| Total | 135 | 100.00% |
Source: INC Staff Assignment Chart.
8.5.2. INVESTIGATION SAMPLE
To define the sample size, the probabilistic method has been used and the formula provided by the Inter-American Development Association AID has been applied.
Where:
| n | It is the size of the sample to be taken into account for the field work. It is the variable that you want to determine. |
| P and q | They represent the probability of the population to be included or not in the sample. According to the doctrine, when this probability is not known from statistical studies, it is assumed that p and q have a value of 0.5 each. |
| Z | Represents the standard deviation units that in the normal curve define an error probability = 0.05, which is equivalent to a 95% confidence interval in the sample estimate, therefore the Z value = 1.96 |
| N | The total population. This case 135 people considering only those who can answer about aspects of the investigation. |
| EE | Represents the standard error of the estimate, according to the doctrine, it must be 0.09 or less. In this case 0.05 has been taken. |
Substituting:
n = (0.5 x 0.5 x (1.96) 2 x 135) / (((0.09) 2 x 134) + (0.5 x 0.5 x (1.96) 2))
n = 100
TABLE OF DISTRIBUTION OF THE SAMPLE
| Participants | Number | Percentage |
| Executives | 7.00 | 7.41% |
| Officials | 15.00 | 14.81% |
| Workers | 78.00 | 77.78% |
| Total | 100.00 | 100.00% |
Source: Population distribution table
8.6. DATA COLLECTION TECHNIQUES
The techniques that will be used in the investigation will be the following:
1) Surveys.- Workers of the National Institute of Culture will be applied, in order to obtain information on aspects related to research
2) Documentary analysis.- This technique will be used to analyze the norms, bibliographic information and other aspects related to the investigation.
8.7. DATA COLLECTION INSTRUMENTS.
The instruments that will be used in the investigation are the following:
1) Questionnaires.- This instrument contains the questions that will be asked as part of the survey.
2) Documentary analysis guide.- This instrument contains the route to analyze the information that will later be considered in the investigation.
8.8. ANALYSIS TECHNIQUES
The following techniques will be applied:
- Documentary analysis Inquiry Data reconciliation
· Tabulation of tables with quantities and percentages
- Graphics understanding
8.9. DATA PROCESSING TECHNIQUES
The following data processing techniques will be applied:
- Sorting and classification Manual registration
· Computerized process with Excel
- Computerized process with SPSS
9. SCHEDULE
| ACTIVITIES | MONTHS | ||||||
| one | two | 3 | 4 | 5 | 6 | 7 | |
| THESIS PLAN: | |||||||
| Data collection | X | ||||||
| Formulation | X | ||||||
| Presentation | X | ||||||
| Approval | X | ||||||
| THESIS: | |||||||
| Data collection | X | X | X | X | |||
| Organization of information | X | X | X | ||||
| Information processing | X | X | |||||
| Thesis writing | X | ||||||
| Presentation | X | ||||||
| Lift | X | ||||||
| Approval | X |
10. BUDGET
| ITEMS | QUANTITY | UNIT | UNIT PRICE | SUBTOTAL | TOTAL ITEM |
| I. ASSETS: | 770.00 | ||||
| GOODS | 4 | THOUSAND | 25 | 100.00 | |
| PENCILS | 5 | DOZENS | 10 | 50.00 | |
| COMPUTER INK | 10 | UNITS | 30 | 300.00 | |
| FLOPPY | 3 | DOZEN | twenty | 60.00 | |
| CD | one | DOZEN | 60 | 60.00 | |
| OTHER ASSETS | 200.00 | ||||
| II. SERVICES | 2,480.00 | ||||
| SUPPORT STATISTICAL WORK | 500.00 | ||||
| SECRETARIAL SUPPORT | 500.00 | ||||
| MOBILITY | 300.00 | ||||
| VIATICAL | 500.00 | ||||
| TELEPHONE | 200.00 | ||||
| IMPRESSIONS | 180.00 | ||||
| PHOTOCOPY | 100.00 | ||||
| VARIOUS | 200.00 | ||||
| TOTAL | 3,250.00 | ||||
11. BIBLIOGRAPHY
1. ARENS, Alvin A. & LOEBBECKE james K. (2000) “Auditing an Integral Approach. Bogota Colombia. Editorial Norma.
2. BLANCO LUNA, Yanel. (2001) Conceptual Framework for Comprehensive Auditing. Bogota Colombia. XXIII Inter-American Accounting Conference
3. BRAVO CERVANTES, Miguel H. (2000) Comprehensive Audit. Lime. FECAT Editorial.
4. CANEVARO, Nicolás (2004) Comprehensive Audit. Lime. National Control School.
5. CONTRERAS, E. (1995) Auditor's Manual. Lima: CONCYTEC
6. CASHIN, JA, NEUWIRTH PD and LEVY JF (1998) Audit Manual. Madrid: Mc. Graw-Hill Inc
7. COLLEGE OF PUBLIC ACCOUNTANTS OF LIMA (1992) Magazine: “Fraud and Corruption enemies of development”. Lima Peru. It is a publication of the CCPL.
8. COMPTROLLER GENERAL OF THE REPUBLIC. (1998) Government Audit Manual (MAGU). Lima: Editora Perú.
9. OFFICE OF THE COMPTROLLER GENERAL OF THE REPUBLIC. (1998) Government Auditing Standards (NAGUS). Lima: Editora Perú.
10. COMPTROLLER GENERAL OF THE REPUBLIC. (1998). Internal Control Technical Standards for the Public Sector. Lime. Editora Peru.
11. ELORREAGA MONTENEGRO, Gorostiaga. (2002). Internal Audit Course. Chiclayo- Peru. Editing by the author.
12. INTERNATIONAL FEDERATION OF ACCOUNTANTS- IFAC - (2000) International Standards on Auditing. Lime. Edited by the Federation of Colleges of Accountants of Peru.
13. HERNÁNDEZ V., Jaime (2002) "The Comprehensive Audit: A true Archetype of business control" Bogotá Colombia. Editorial Norma.
14. HERNÁNDEZ RODRÍGUEZ, Fernando (1998) The operational audit. Lima: Editorial San Marcos SA.
15. HOLMES, AW (1999) Audit. Mexico: Hispano-American Typographical Union.
16. BUSTAMANTE KNIGHT INFORMATION (Audit Informational). (2002). Internal control. Lime. Editorial Tinco SA.
17. INSTITUTO AUDITORES INTERNOS DE ESPAÑA- Coopers & Lybrand, SA. (1997). The new concepts of internal control- COSO Report- Madrid. Ediciones Díaz de Santos SA.
18. INSTITUTE OF INTERNAL AUDITORS OF PERU. (2001). The new framework for the professional practice of internal audit and code of ethics. Lime. Edition by The Institute of Internal Auditors.
19. CANADIAN INSTITUTE OF CERTIFIED ACCOUNTANTS (CICA). (2001). Coco internal control model. Lime. Edition by Normaria- Argentina.
20. JOHNSON, Gerry and SCHOLES, Kevan. (1999) Strategic Management. Madrid: Prentice May International Ltd.
21. PINILLA FORERO, José Dagoberto (2000) Audit of systems in operation. Lima Peru. FECAT Editorial.
22. PANÉZ MEZA, Julio. (1986) Contemporary Audit. Lima: Iberoamericana de Editores SA.
23. PORTER Michael E. (1996) Competitive Strategy. Mexico. Compañía Editorial Continental SA. From CV.
24. PORTER Michael E. (1996) Competitive advantage. Mexico. Compañía Editorial Continental SA. From CV.
25. TERRY, George R. (1995) Principles of Management. Mexico: Compañía Editorial Continental SA.
26. TUESTA RIQUELME, Yolanda. (2000). "The ABC of Government Auditing". Lime. Iberoamericana de Editores SA.
27. VALLEJOS AGREDA, Oswaldo (2004) Comprehensive Quality Audit in Risk Assessment and Classification in the Financial System. Lime. College of Public Accountants of Lima.
APPENDIX No. 1:
TENTATIVE SCHEME OF THE THESIS
TITLE OF THE THESIS
GRATITUDE
DEDICATION
SUMMARY
ABSTRACT
PRESENTATION
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
1.5.3. Variables and indicators
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. Research Background
2.2. Historical review
2.3. Legal basis of the investigation
2.4. Theoretical framework
2.4.1. Comprehensive audit theories
2.4.2. Institutional Management Theory
2.4.3. Theory of the National Institute of culture
2.5. Conceptual framework
CHAPTER III:
RESULTS OF THE INVESTIGATION
3.1. Presentation, analysis and interpretation of the survey
3.2. Hypothesis testing
3.3. Conclusions and recommendations
BIBLIOGRAPHY
ANNEXES
ANNEX No. 2: CONSISTENCY MATRIX
INTEGRAL AUDITING AS AN INSTRUMENT TO EVALUATE INSTITUTIONAL MANAGEMENT
| PROBLEMS | OBJECTIVES | HYPOTHESIS | VARIABLES AND INDICATORS |
| MAIN PROBLEM:
How can the comprehensive audit become the effective instrument to verify the management of the National Institute of Culture ? SECONDARY PROBLEMS: : 1. How do the results of the comprehensive audit contribute to the economy and efficiency of the National Institute of Culture? 2. What is the added value provided by the integral audit in the effectiveness, efficiency and transparency in the National Institute of Culture? |
MAIN GOAL
Determine how the comprehensive audit can become the effective instrument to verify the management of the National Institute of Culture. SPECIFIC OBJECTIVES: 1. Establish whether the recommendations of the comprehensive audit contribute to economy and efficiency at the National Institute of Culture. 2. Determine the added value that the integral audit contributes to the effectiveness, efficiency and transparency in the National Institute of Culture. |
MAIN HYPOTHESIS
The comprehensive audit is the effective instrument to verify the management of the National Institute of Culture. SECONDARY HYPOTHESES: 1. The results of the comprehensive audit contribute to the economy and efficiency of the National Institute of Culture. 2. The comprehensive audit provides added value through its recommendations to achieve effectiveness, efficiency and transparency at the National Institute of Culture. |
Independent variable:
X. Comprehensive Audit Indicators: X.1. Process X.2. Value added Dependent variable: Y. Institutional Management Indicators: Y.1. Economy and Efficiency Y.2. Efficacy and Transparency |
Paredes Prado Bertha Aurora (2006) Thesis: "Evaluation of efficiency and effectiveness in state entities"; document presented to opt for the Master's Degree in Administration at the Universidad Nacional Mayor de San Marcos.
Herrera Ramírez Cecilia del Rosario 82007) Thesis: “Internal and external evaluation of efficiency and effectiveness”. Public University Case “; document presented to choose the Master's Degree in Accounting and Finance at the San Martín de Porres University
Sandoval Aliaga Carlos (2008) Thesis: "The Comprehensive Audit, a tool to efficiently manage electricity companies"; document presented to opt for the Doctor of Accounting Degree at the Universidad Nacional Federico Villarreal.
García Haro Luis (2007) Thesis: "Comprehensive audit: an effective response to fight fraud and corruption in Regional Governments"; document presented to choose the Master's Degree at the Universidad Nacional Federico Villarreal.
Bendezú Iriarte Juan Héctor (2003), thesis: “The management audit in the modern company”, presented to choose the Master's Degree in Administration at the National University Federico Villarreal
Monrroy Ayme Julián (2007) Thesis: "The Integral Audit as part of the work of the internal audit in a state entity". Work presented to opt for the Master's Degree in Accounting and Financial Auditing at the Federico Villarreal National University.
Guevara Guerra Juan Alberto (2008) Thesis: "Purposes of comprehensive auditing in a public entity". Document presented in to opt for the master's degree in Accounting and Finance-Audit Mention at the San Martín de Porres University.
Canevaro Bocanegra Nicolás (2004) Comprehensive Audit. Lime. Course taught at the National Control School of the General Comptroller of the Republic.
Hernández V. Jaime (2002) The Comprehensive Audit: A true archetype of business control. Bogota Colombia. Editorial San Marcos SA.
Ibid.
Bravo Cervantes, Miguel (2000) Comprehensive Audit. Lime. FECAT Editorial.
Blanco Luna Yanel (2001) Conceptual framework of the Integral Audit. Bogota Colombia. XXIII Inter-American Conference on Accounting.
Committee of Sponsoring Organization of the Treadway Commission (COSO)
Johnson and Scholes (2000): Strategic Management. Prentice Hall International Ltd.
Hernández Rodríguez, Figueroa. (2000) The operational audit. Lima: Editorial San Marcos SA.
Government Audit Manual. Published by the Comptroller General of the Republic.
Johnson and Scholes (2000): Strategic Management. Prentice Hall International Ltd.
Management Development Institute (2009) Study module: Management, competitiveness and quality. Lime. IDG editor.
Johnson and Scholes (2000): Strategic Management. Prentice Hall International Ltd.
Koontz & O´Donnell (1999). Modern Administration Course. Mexico.
Johnson and Scholes (2000): Strategic Management. Prentice Hall International Ltd.
Leturia Podestá, Carlos (2000) Cost-Volume-Profitability. Lime. Editing by the author.
Johnson and Scholes (2000): Strategic Management. Prentice Hall International Ltd.
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