I.- TITLE OF THE INVESTIGATION STUDY
"THE NEW FRAMEWORK FOR INTERNAL AUDITING AND ITS INFLUENCE ON THE OPTIMIZATION OF THE CORPORATE GOVERNANCE OF PUBLIC UNIVERSITIES"
II.- NAME OF THE GRADUATE:
III.- PLACE OF DEVELOPMENT OF THE THESIS:
LOCATION: LIMA - PERU
IV.- PROJECT DESCRIPTION
4.1. BIBLIOGRAPHIC BACKGROUND
The practices of knowledge that have always been spontaneous, over time were organized and institutionalized, were limited and established in the universities, where organized knowledge was kept, specialized, and spread until today. Since then, the history of universities is the history of institutions that contain knowledge to keep, knowledge to distribute, knowledge to discover, knowledge that is produced, invented, censored, or simply repeated.
University Law No. 23733 establishes that Universities are made up of professors, students, and graduates. They are dedicated to the study, research, education and dissemination of knowledge and culture, and to its extension and social projection. They have academic, regulatory, administrative and economic autonomy within the law. The mentioned norm establishes that the Universities organize their government regime in accordance with the Law and its Statutes, attending to their characteristics and needs. The government of the Universities and of the faculties is exercised by the University Assembly, the University Council, the Rector and the University Council and Dean of each Faculty. The University Law, which are economic resources of the Universities. i) The allocations from the Public Treasury;ii) Income from special laws; and, iii) Own income.
Each public University prepares its annual budget project and submits it to the National Assembly of Rectors (ANR), who submits and supports it to the executive branch.
The budgetary allocations of each University are determined by the Legislative Power, based on the proposals and the information received.
The University Law establishes that Public Universities are subject to the National Control System. The National Assembly of Rectors can order the practice of audits designed to ensure the correct use of the resources of the Universities. Within six months of the end of a budget period, the Public Universities render an account of the exercise to the Comptroller General, inform Congress and publish the respective balance free of charge in the Official Gazette.
The Statute of the Public University establishes the functions of the University Assembly, the same as among others, has the following powers: Pronounce on the annual memory of the Rector and evaluate the operation of the University, approve its operating budget according to the terms established by law. The Statute, referring to the University council, indicates, among others, the following powers: Supervising the academic, administrative and economic life of the university; approve the Institutional Development Plan and the annual Plan of Operation and Development of the University and submit it to the University Assembly for ratification; APPROVE THE General BUDGET of the University and make it known to the University Community,authorize the acts and contracts that concern the University and resolve everything pertinent to its economy; protect the property and income of the University, decide on the acquisition of movable and immovable property or securities for consideration and their sale, rent and encumbrances, etc.
The Regulation of Organization and Functions of Public Universities establishes that the General Office of Internal Control is the body in charge of: carrying out control within the University, in accordance with the Law of the National Control System and other pertinent provisions and issue the reports with the corrective measures of the case.
The Comptroller's Resolution No. 072-98-CG, approves the internal control technical standards for the Public Sector. In the preamble of this rule, it is indicated that according to Decree Law No. 26162 (Standard currently repealed), the Comptroller General of the Republic, as Governing Body of the National Control System, must formulate procedures and operations to be used by public entities in their actions., in order to optimize its administrative management and internal control systems; Within the State modernization policy, it is appropriate to establish homogeneous basic guidelines that guide the actions of the entities of the Public Sector, towards the search for effectiveness, efficiency and economy in their operations, within the framework of an adequate structure of Internal Control and integrity. administrative. In this sense,Within the aforementioned flexibility framework, it is necessary to provide the Public Entities with technical standards of managerial control, which contribute to an adequate orientation and unification of their internal controls, favoring an organic and uniform operation of public management and the use of public resources., in a satisfactory environment of internal control and honesty.
The internal control standards for the public sector are general guidelines issued by the Office of the Comptroller General of the Republic, with the aim of promoting a healthy administration of public resources in entities within the framework of an adequate internal control structure. These rules establish the basic guidelines and guide the actions of public sector entities towards the search for effectiveness, efficiency and economy in operations. The Holders (The Rector in the case of universities) of each entity are responsible for establishing, maintaining, reviewing and updating the internal control structure, which must be based on the nature of its activities and volume of operations, considering everything Now the cost-benefit of the controls and procedures implemented.
The translation of the Internal Control Integrated Framwork by the Institute of Internal Auditors of Spain- Coopers & Lybrand SA., Allows us to understand that the new elements of internal control: control environment, risk assessment, control activities, information and communication and supervision, should be the calls to be applied in Public Universities, so that they provide the environment in which workers carry out their activities and fulfill their control responsibilities, evaluate the risks related to the fulfillment of certain objectives, establish aid to ensure that the laws, statutes, regulations, manuals, directives, etc. of the corporate governance of the universities are put into practice to face these risks.Likewise, these components will allow the relevant information to be captured and communicated throughout the university and then supervise and modify, according to the circumstances, all the management mechanisms, so as to achieve effectiveness and efficiency of operations, reliability of financial and economic information. and the applicable laws and regulations are complied with.
In all this context, internal control and its fundamental tool, internal audit, will be a means used to achieve the ends and not an end in itself.
From the aforementioned, it can be deduced that the antecedents that have been determined, are constituted by eminently normative and doctrinal aspects, which will be known, understood, analyzed and interpreted appropriately to later be used in the research work.
Public Universities are not without rules, let alone institutional bodies to carry out the control of their management, all this is established and constituted; But the problem is that all these mechanisms have not been bringing efficiency and effectiveness to the corporate governance of these entities, so it is necessary to introduce the new framework of internal control that contributes to the optimization of the governmental management of the universities.
4.2. PROBLEM STATEMENT
4.2.1. DESCRIPTION OF THE PROBLEMATIC REALITY
The concepts and practices of internal control that have been applied in public universities have not contributed to solving the problems of the government of these entities.
In this context, the following reality has been determined:
a) Lack of definition of the control environment, which sets the tone for the operation of the organization and management of public universities and influences the awareness of its authorities, teachers, students and workers with respect to the institutional internal control system
b) Lack of evaluation of the risks faced by public universities in the framework of the forecast and execution of planning, organization, management, integration and internal control system
c) Lack of definition of the control activities, expressed in the policies and procedures that help to ensure that the instructions of the university authorities are carried out. This includes control issues in approvals, authorizations, verifications, reconciliations, reviews, asset safeguards, and segregation of duties.
d) Lack of information and communication, that is, the information is not adequately identified and collected, and furthermore, communication is not carried out in the manner and time frame that allows each member of the university community to fulfill their responsibilities. In this same framework, another problem is having information and not knowing how to apply it properly in decision-making.
e) Lack of adequate supervision, that is, the prevailing internal control system does not have ongoing supervision activities, periodic evaluations or a combination of both, which does not allow the problem of the activities of these educational entities to be overcome..
f) Another problem facing internal auditing in public universities is the lack of application of the standards for the professional practice of the internal auditor, which is essential in the new framework so that it can influence the optimization of corporate governance in universities. public.
In this scenario, the components of the new internal audit framework: control environment, risk assessment, control activities, information and communication and supervision are not linked to each other, that is, they do not generate synergy and therefore do not form a Integrated system that responds in a dynamic way to the changing circumstances of the environment. In this way, the internal control system is not intertwined with the operational activities of the universities and therefore does not influence the optimization of corporate governance of state higher education entities.
The internal control system of public universities has not been able to be efficient and effective because its mechanisms have not been incorporated into the infrastructure of these institutions and therefore form part of its essence, which has been affecting the ineffectiveness of the corporate governance of the universities and therefore in the services of the university community
4.2.2. . MAIN PROBLEM:
LACK OF INFLUENCE OF THE TRADITIONAL MECHANISMS OF THE INTERNAL AUDIT IN THE INSTITUTIONAL MANAGEMENT PROCESS, WHICH DOES NOT FACILITATE THE OPTIMIZATION OF THE CORPORATE GOVERNMENT OF THE PUBLIC UNIVERSITIES AND NEGATIVELY REDUNDE IN THE UNIVERSITY COMMUNITY AHEHOS.
4.2.3. SECONDARY PROBLEMS:
1) HOW TO INCORPORATE THE COMPONENTS OF THE NEW FRAMEWORK OF INTERNAL CONTROL IN THE ORGANIZATIONAL STRUCTURE, SO THAT IT LEADS TO THE OPTIMIZATION OF THE CORPORATE GOVERNMENT OF PUBLIC UNIVERSITIES ?
2) HOW TO PERFORM THE INTERNAL AUDIT PROCESS, SO THAT IT INFLUENCES THE OPTIMIZATION OF THE MANAGEMENT PROCESS OF PUBLIC UNIVERSITIES AND THE REPERCUTE IN THE UNIVERSITY COMMUNITY ?
4.2.4. DELIMITATION OF THE INVESTIGATION.
SPACE DELIMITATION
. The public universities of our country.
1. TEMPORARY DELIMITATION
It is current research
2. SOCIAL DELIMITATION
It will cover the university community made up of authorities, teachers, students, and workers from public universities.
3. CONCEPTUAL DELIMITATION
THE NEW FRAMEWORK FOR INTERNAL AUDIT:
It consists of evaluating a set of organizational, administrative, legal, financial, economic and social proposals, with the purpose of determining if the goals, objectives, policies, strategies, budgets, programs and investment projects emanating from the management are being fulfilled in accordance as planned. In this context, internal auditing will contribute to the optimization of corporate governance, when it is incorporated into the infrastructure of public universities and is part of their essence.
CORPORATE GOVERNANCE OPTIMIZATION:
It refers to the degree to which public universities achieve their goals and objectives that they intended to achieve, as foreseen in the strategic plans and set by the institutional bodies.
Internal audit works at different levels of effectiveness. When the internal control system of a university reaches the described standard, then it can be considered as a system that has contributed to the optimization of its management.
4.3. THEORETICAL FRAMEWORK
4.3.1. CONCEPTUAL FRAMEWORK
(1) INTERNAL AUDIT.
According to Elorrega, internal auditing is fundamentally a control of controls. Next, the author, referring to Charles Bacón, indicates that internal auditing is an independent evaluation activity within an organization, the purpose of which is to examine accounting, financial and administrative operations, as a basis for the provision of an effective service to highest levels of management. It also says that in other words, it is an administrative control that works on the basis of measurement and evaluation of other controls.
(2) INTERNAL AUDIT
It is one that is practiced by the employees and officers of an entity, in order to provide the corporate government with a protectionist and constructive service, from which it follows that the main difference with respect to external auditing lies precisely in the dependency financial and management of the internal Auditor.
It should be noted that due to the frequency and number of reviews that are carried out, many companies are forced to use employees who do not have adequate preparation for the practice of auditing. These situations typical of internal auditing are inconsistent with the rules regarding the auditor's professional personality regarding "mental independence" and "training and professional capacity"
We must not forget that internal auditing is a truly managerial service, so its objectives must go hand in hand with the objectives of the government authorities of the universities, the same that can be summarized in. I) reduction of costs and expenses; ii) increased efficiency of operations; iii) Elimination of the misuse of the assets and rights of the institutions (assets); and, iv) Obtaining better returns (profitability).
(3) NEW FRAMEWORK FOR INTERNAL AUDITING
The new conception tends to consider internal audit as a technical assistance service to the authorities and workers, the center of the institution, even though without neglecting its primary responsibility to review operations and evaluate the operation of internal control. Auditing as well as advising must be, therefore, according to this modality, the true objective of internal auditing in the new framework of competitiveness and globalization.
In the new framework, the purpose of the internal audit is to provide a constructive assistance service to the administration, with the purpose of improving the conduct of operations and obtaining a greater economic benefit for the entity or more effective compliance with its institutional objectives
(4) DEFINITION OF INTERNAL AUDITING ACCORDING TO THE INSTITUTE OF INTERNAL AUDITORS OF PERU.
Internal auditing is an independent and objective assurance and consultation activity, designed to add value and improve the operations of an organization.
It helps an organization meet its objectives by providing a systematic and disciplined approach to assess and improve risk management, control and governance processes.
(5) INTERNAL AUDIT RULES
They are the quality requirements related to personality, work and the information that is rendered as a result of said work.
In this regard we have: Generally Accepted Auditing Standards (NAGAS), International Auditing Standards (NIAS), Governmental Auditing Standards (NAGUS), Standards for the Professional Practice of Internal Auditing, etc.
(6) CONTROL
Control is the punctual and continuous process that aims to check whether the programming and management of International Technical Cooperation executed by Non-Governmental Development Organizations has been carried out in accordance with what has been planned and achieved the programmed objectives.
Control is punctual, when it is eventually applied to certain areas, functions, activities or people.
Control is continuous when applied permanently. Includes prior, concurrent and subsequent control.
The control is effective when not hinder the administrative and operational functions and also when taking into account the suggestions and recommendations of the responsible bodies of the same and when necessary corrective measures are implemented to optimize business management.
Andrade, maintains the following theory: Effective control consists of evaluating a set of financial, economic and social proposals, with the purpose of determining if the goals, objectives, policies, strategies, budgets, programs and investment projects emanating from management are They are complying as planned.
Effective control is the verification process aimed at determining whether or not the plans are being followed, whether or not progress is being made towards achieving the proposed objectives and the action process, if necessary, to correct any deviation.
More concisely, E. Gironella Mas Grau, quoted by the Informative Caballero Bustamante, calls “Internal control to the organization plan and the set of methods and procedures that serve to help management in the best performance of its functions”
(7) NEW COMPONENTS OF INTERNAL CONTROL
Internal control consists of five interrelated components. These are derived from the style of government of the institutions and are integrated into the management process.
The control environment provides the environment in which people carry out their activities and fulfill their control responsibilities. It serves as the basis for the other components. Within this environment, managers assess the risks related to the fulfillment of finished objectives. Control activities are established to help ensure that management guidelines are implemented to address these risks. Meanwhile, relevant information is captured and communicated throughout the organization. This whole process is supervised and modified according to the circumstances.
(8) EFFICIENCY
According to COSO, internal control systems operate at different levels of efficiency. In the same way, a given system can work differently at different times.
When a control system meets the standard below, it can be considered an "effective" system.
Internal control 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 entity's financial, economic and equity information is reliably prepared; and, iv) If the applicable laws and regulations are complied with.
While control is a process, its effectiveness is a state or condition of the process at a given moment, the same that when exceeding established standards facilitates the effectiveness of institutional management.
The determination of whether a control system is "effective" or not and its influence on the effectiveness of the corporate governance of the Non-Governmental Development Organizations, constitutes a subjective stance that results from the analysis of whether the five are present and operating effectively. components: control environment, risk assessment, control activities, information and communication and supervision.
Its effective operation provides a reasonable degree of assurance that one or more of the stated goal categories will be met. Therefore, these components are also criteria for determining whether internal control is effective.
“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 ”
"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. Competitiveness comes into play in this framework, which is defined as the extent to which a company, under free market conditions, is capable of producing goods and services that pass the market test, while maintaining or expanding real income from your 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 capacity to satisfy expressed or implicit needs ”
" Effective management is the set of actions that allow to obtain the maximum performance from the activities carried out by the company"
“ Effective management, which means that the members of a company work together with greater productivity, that they enjoy their work, that they develop their skills and abilities and that they are good representatives of the company, presents a great challenge for the company's managers.
(9) STANDARDS OF MANAGEMENT AND CONTROL
Standards are: University Law No. 23733, General Regulations, Statute of the University, Institutional Strategic Plan, Manual of: Policies, Risk Manual, Manual of Organization and Functions, Manual of Procedures; Regulations: Internal Control, Internal Audit Regulations, External Audit Regulations. Other control standards are the source documents, main and auxiliary books, financial statements and the statements, observations and recommendations of internal financial control resulting from the audit.
(10) THE CORPORATE GOVERNANCE
Each Public University requires making decisions, coordinating multiple activities, directing people, evaluating performance based on previously determined objectives, obtaining and assigning different resources, etc. Universities need corporate governance authorities to carry out numerous administrative activities geared towards specific areas or problems.
Corporate governance has become as important as the work to be carried out itself, as it has specialized and the magnitude of operations has grown alarmingly. The government of a University is not an end in itself, but a means of ensuring that things are done in the best possible way, at the lowest cost and with the greatest efficiency and effectiveness.
Corporate governance in the coming decades will be uncertain and challenging, as it will be affected by countless variables, changes and transformations full of ambiguity and uncertainty.
4.4. JUSTIFICATION AND IMPORTANCE OF WORK
The new internal audit framework, whose responsibility corresponds to the Committee of Sponsoring Organizations of the Treadway Commission (COSO) of insurance, will be very beneficial for improving the practice of internal control and the positive effect it will have on the audit functions. internal and especially in the optimization of the government (planning, organization, direction, integration and control) of public universities.
For the success of public universities, it is essential to practice the new framework of internal auditing and also to have an internal control system that contributes to the achievement of the institutional goals, objectives, mission and vision.
Given the breadth of the old concepts used and the overcoming of the old restrictive and mechanistic definitions of internal auditing, the new framework with the paradigms of internal control will become an effective tool to meet the needs of optimal corporate governance of universities national.
The internal control system of public universities will be more efficient and effective when controls, applied by internal auditing, are incorporated into the infrastructure of public universities and form part of its essence, which is not happening in this case, impacting on the ineffectiveness of the government of the universities, which affects the services required by the University community.
The authorities of the Public Universities, in the short, medium and long term, will face increasingly complex multifaceted problems than the previous ones and must devote their attention to events and groups located inside and outside the university, which will provide contradictory information. which will complicate their perceptual diagnosis and their vision of the problems to be solved or the situations to be faced, such as the demands of society, clients (students), suppliers, supervision and control entities, the challenges of competitors, the expectations of senior management, subordinates, etc. However, all these demands, challenges and expectations undergo profound changes that exceed the administrator's ability to follow them closely and understand them appropriately.With the inclusion of new variables, as the process unfolds, those changes tend to increase and create turbulence that disrupts and complicates the administrative task of planning, organizing, directing, and controlling an entity efficiently and effectively.
All this panorama of risks and uncertainty in the government of the universities, will be counteracted if the new framework of internal auditing is taken into account, which will allow achieving efficiency and effectiveness in the management of institutions and lead to optimization of the corporate governance of Public Universities.
V. OBJECTIVES
5.1. OVERALL OBJECTIVE:
DETERMINE THAT THE APPLICATION OF THE NEW INTERNAL AUDIT FRAMEWORK PROVIDES THE REASONABLE DEGREE OF SECURITY TO THE CORPORATE GOVERNANCE OF THE UNIVERSITIES ABOUT THE ACHIEVEMENT OF THE GOALS THAT ALLOW THE INSTITUTIONAL OPTIMIZATION IN FAVOR OF THE UNIVERSITY COMMUNITY.
5.1. SPECIFIC OBJECTIVES:
1. FACILITATE THE GUIDELINES, TO CONCRETE THE EDUCATION AND AWARENESS OF THE PERSONNEL WITH REGARD TO CONTROL, WHICH WILL ALLOW THE COMPONENTS OF THE NEW FRAMEWORK OF INTERNAL CONTROL IN THE ORGANIZATIONAL STRUCTURE AND REPERCUTERS IN THE OPTIMIZATION OF THE CORPORATE PUBLIC GOVERNANCE.
2. DETERMINE THAT THE INTERNAL AUDIT PROCESS SO THAT IT IS EFFECTIVE AND INFLUENCES THE OPTIMIZATION OF THE MANAGEMENT PROCESS OF THE PUBLIC UNIVERSITIES, SHOULD CONSIDER THE ASSESSMENT, MONITORING AND ADVICE TO THE COMPONENT GOVERNMENT AUTHORITIES.
VI.- APPROACH TO THE HYPOTHESIS
6.1. GENERAL HYPOTHESIS:
THE APPLICATION OF THE COMPONENTS OF THE NEW INTERNAL AUDIT FRAMEWORK WILL MARK THE GUIDELINE OF INSTITUTIONAL MANAGEMENT AND CONTROL, WHICH WILL REPERCUTE IN THE OPTIMIZATION OF THE CORPORATE GOVERNMENT OF PUBLIC UNIVERSITIES AND THEREFORE IN THE SATISFACTION OF THE UNIVERSITY REQUIREMENTS.
6.2. SECONDARY HYPOTHESES
1. THE AWARENESS OF PERSONNEL REGARDING CONTROL, WILL ALLOW THE COMPONENTS OF THE NEW FRAMEWORK OF INTERNAL CONTROL TO BE INCORPORATED INTO THE ORGANIZATIONAL STRUCTURE, WHICH WILL LEAD TO THE OPTIMIZATION OF THE CORPORATE GOVERNMENT OF PUBLIC UNIVERSITIES
2. DETERMINE THAT THE INTERNAL AUDIT PROCESS SO THAT IT IS EFFECTIVE AND INFLUENCES THE OPTIMIZATION OF THE MANAGEMENT PROCESS OF PUBLIC UNIVERSITIES, SHOULD CONSIDER THE EVALUATION, MONITORING AND ADVICE TO THE COMPONENT AUTHORITIES OF THE CORPORATE GOVERNMENT.
6.3. VARIABLES AND INDICATORS OF THE INVESTIGATION:
1. INDEPENDENT VARIABLE:
X. NEW FRAMEWORK FOR INTERNAL AUDITING
Ø INDICATORS:
X.1. COMPONENTS OF INTERNAL CONTROL
X.2. INTERNAL AUDIT PROCESS
2. DEPENDENT VARIABLE:
And. CORPORATE GOVERNANCE OPTIMIZATION
Ø INDICATORS:
Y.1. ORGANIZATIONAL STRUCTURE
Y.2. MANAGEMENT PROCESS
VII. METHODOLOGY
7. 1. TYPE OF INVESTIGATION
This work will be a basic or pure scientific investigation, since it presents the integral theorization through principles, norms, concepts, processes and procedures that are applied by Public Universities. In this sense, the financial and budgetary administrative information, the internal and external audit reports and the reports will be available. Likewise, there will be organic laws, statutes, general and internal regulations, manuals, directives and other documents related to the management and control of universities.
It is estimated that this entire data bank will represent the empirical and numerical support to reach conclusions.
1.7.2. INVESTIGATION LEVEL
It is an investigation of the descriptive - explanatory level, since it presents the current reality of the Public Universities in relation to the management and control of the corporate governance of these entities.
1.7.3. RESEARCH METHODS
1) DESCRIPTIVE
The one that will allow detailing, specifying, specifying the facts that have arisen in the Public Universities in relation to management and control, so that they allow valid conclusions to be drawn to be used in the research work
2) ANALYTICAL
This method will allow examining the incidence of control mechanisms in institutional management taking their programming and management activities of the Universities separately, in order to formulate conclusions about their incidence in the optimization of the management and control of the Universities.
1.7.4 DESIGN OF THE INVESTIGATION
The design that will be applied in the investigation is that of objectives, whose detail is presented in the Contrast and verification of the hypotheses.
According to the proposed design, the graphic representation is as follows:
OE1 CP1
OG CF = HG
OE2 CP2
Legend:
OG = General objective
OE = Specific objectives
CP = Partial conclusions
CF = Final conclusion
HG = General hypothesis
1.7.5. POPULATION
It is made up of all the public universities in our country
1.7.6. SHOWS
The sample of this research work will be made up of the following public universities>
- Universidad Nacional Federico VillarrealUniversidad Nacional mayor de San MarcosNational University of Engineering
In order to obtain the data to consolidate the information from the research work, interviews will be conducted with the authorities of the corporate governments of the universities and surveys of teachers, administrative workers, students and graduates.
1.7.7. DATA COLLECTION TECHNIQUES
Ø Documentary analysis. - They will be used to obtain data on the norms that govern the corporate governance of public universities.
Ø Interviews.- To obtain data from the authorities that make up the corporate governments of public universities.
Ø Surveys.- To apply questionnaires to teachers, administrative workers, students and graduates in order to obtain data for the research work.
1.7.8. DATA COLLECTION INSTRUMENTS
Ø Bibliographic record - To collect data on legal, accounting, auditing, books, magazines, newspapers, research papers and the Internet related to the research topic.
Ø Interview Guide.- To collect data from the interviews carried out with the authorities of the corporate governments of public universities
Ø Survey form.- Applied to obtain data from teachers, administrative workers, students and graduates on the research topic.
1.7.9. ANALYSIS TECHNIQUES
The following techniques will be applied:
a) Formulation of tables with quantities and percentages
b) Formulation of graphics
c) Data reconciliation
d) Inquiry
e) Tracking
1.7.10. DATA PROCESSING TECHNIQUES.
a) Sorting and classification
b) Manual registration
c) Computerized registry with Excel
d) Computerized registration with SPSS
| VIII. WORK SCHEDULE | |||||||||||||
| PHASES OR STAGES AND | Oct-03 | Nov-03 | Dec-03 | Jan-04 | Feb-04 | Mar-04 | Apr-04 | May-04 | Jun-04 | Jul-04 | Aug-04 | Sep-04 | Oct-04 |
| ACTIVITIES | |||||||||||||
| I. THESIS THEME: | |||||||||||||
| 1.1. FORMULATION | X | X | |||||||||||
| 1.2. PRESENTATION | X | ||||||||||||
| 1.3. APPROVAL | X | ||||||||||||
| II. THESIS PLAN: | |||||||||||||
| 2.1. DATA COLLECTION | X | X | X | X | X | X | X | ||||||
| 2.2. FORMULATION OF THE PLAN | X | X | |||||||||||
| 2.3. PRESENTATION | X | ||||||||||||
| 2.4. PLAN REVIEW | X | ||||||||||||
| 2.5. CORRECTION OF OBSERVATIONS | X | ||||||||||||
| 2.6. APPROVAL OF THE PLAN | X | ||||||||||||
| III. DEVELOPMENT OF THE THESIS: | |||||||||||||
| 3.1. DATA COLLECTION | X | X | X | X | X | X | X | X | X | X | |||
| 3.2. INFORMATION ORGANIZATION | X | X | X | X | X | ||||||||
| 3.3. PROSECUTION | X | X | X | X | |||||||||
| 3.4. INTERPRETATION AND ANALYSIS | X | X | X | ||||||||||
| 3.5. THESIS DRAFTING | X | ||||||||||||
| 3.6. THESIS PRESENTATION | X | ||||||||||||
| 3.7. SUPPORT AND APPROVAL | X | ||||||||||||
| IX. | BUDGET | |||||
| INCOME BUDGETS: | ||||||
| DEPARTURE | Subheading | CONCEPT | PARTIAL | TOTAL | ||
| 01.00 | OWN RESOURCES | 9,000.00 | ||||
| 01.10 | RESPONSIBLE CONTRIBUTION | 9,000.00 | ||||
| TOTAL INCOME | 9,000.00 | |||||
| EXPENSES BUDGET: | ||||||
| DEPARTURE | Subheading | CONCEPT | PARTIAL | TOTAL | ||
| 01.00 | PERSONAL | 3,000.00 | ||||
| 01.10 | SPECIALIZED ADVICE | 3,000.00 | ||||
| 02.00 | GOODS | 3,000.00 | ||||
| 02.10 | DESKTOP MATERIAL | 1,000.00 | ||||
| 02.20 | COMPUTER SUPPLIES | 800.00 | ||||
| 02.30 | PURCHASE OF BOOKS AND TEXTS | 600.00 | ||||
| 02.40 | PURCHASE OF MAGAZINES AND OTHERS | 600.00 | ||||
| 03.00 | SERVICES | 3,000.00 | ||||
| 03.10 | MOBILITY | 400.00 | ||||
| 03.20 | FINGERING | 400.00 | ||||
| 03.30 | PRINTS / COPIES PASTING | 700.00 | ||||
| 03.40 | GRADUATION PROCEDURES | 1,500.00 | ||||
| TOTAL EXPENSES | 9,000.00 | |||||
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