The exhaustive evaluation of the internal control system as a fundamental input for the performance audit in public universities, current proposal.
DELIMITATION OF THE INVESTIGATION
internal-control-evaluation-peruSpatial delimitation:
This work was developed in the public universities of Metropolitan Lima.
Temporal delimitation:
This research is current and projected for the next five years.
Social delimitation:
The research made it possible to establish social relations with the university community of the public universities of Metropolitan Lima, that is to say, authorities, officials, teaching workers, non-teaching workers, students and graduates.
Theoretical delimitation:
In this research he has dealt with the following theories:
- Comprehensive evaluation of the internal control system Development of the performance audit Public universities
TABLE OF OPERATIONALIZATION OF THE VARIABLES AND INDICATORS OF THE INVESTIGATION:
| VARIABLES | INDICATORS | MEASUREMENT SCALE | ITEM NR | RELATIONSHIP |
|
INDEPENDENT VARIABLE X. Comprehensive evaluation of the internal control system |
X.1. Understanding of the components of the internal control system of Public Universities
|
High, Medium, Low |
two |
X AND Z X.1., Y.1., Z X.2., Y.2., Z X.3., Y.3., Z |
| X.2. Understanding sheet of the operations of Public Universities | High, Medium, Low |
two |
||
| X.3. Evaluation questionnaire of the internal control system of Public Universities | High, Medium, Low |
two |
||
|
DEPENDENT VARIABLE Y. Institutional management audit |
Y.1. Performance audit criteria | High, Medium, Low | two | |
| Y.2. Information for planning and executing the performance audit | High, Medium, Low |
two |
||
| Y.3. Procedures for obtaining performance audit evidence | High, Medium, Low |
two |
Source: Own design.
STRUCTURING THE PROBLEM:
MAIN PROBLEM
In what way can the exhaustive evaluation of the internal control system facilitate the development of the performance audit in public universities?
SECONDARY PROBLEMS
- How can the understanding of the components of the internal control system facilitate the development of the performance audit in public universities? How can the understanding of operations sheet facilitate the development of the performance audit in the public universities How can the internal control questionnaire facilitate the development of the performance audit in public universities?
RESEARCH OBJECTIVES:
OVERALL OBJECTIVE
Determine how the exhaustive evaluation of the internal control system can facilitate the development of the performance audit in public universities
SPECIFIC OBJECTIVES:
- Establishing the way in which the understanding of the components of the internal control system may facilitate the development of the performance audit in public universities Stipulating the way in which the operations understanding sheet may facilitate the development of the performance audit in the Public universities Determine how the internal control questionnaire can facilitate the performance of the performance audit in public universities.
HYPOTHESIS OF THE RESEARCH:
MAIN OR ALTERNATIVE HYPOTHESIS
The exhaustive evaluation of the internal control system facilitates the development of the performance audit in public universities.
SECONDARY HYPOTHESES
- Understanding the components of the internal control system facilitates the development of the performance audit in public universities The understanding of operations sheet facilitates the development of the performance audit in public universities The internal control questionnaire facilitates the development of performance auditing in public universities.
ANALYSIS AND INTERPRETATION OF THE RESULTS OBTAINED
TABLE No. 1:
The exhaustive evaluation of the internal control system facilitates the development of the performance audit in public universities; through the analysis of the control environment, the application of the operations understanding sheet, the system evaluation questionnaire and the value-added report.
| NR | ALTERNATIVES | QTY | % |
| one | Totally agree | 337 | 91.00 |
| two | Agree | 00 | 0.00 |
| 3 | Neutral | 00 | 00.00 |
| 4 | In disagreement | 00 | 00.00 |
| 5 | Strongly disagree | 33 | 9.00 |
| TOTAL | 370 | 100.00 |
Source: Survey carried out
GRAPH No 1:
Source: Survey carried out
INTERPRETATION:
This result favors the developed research model; because 91% of those surveyed accept that the exhaustive evaluation of the internal control system facilitates the development of the performance audit in public universities; through the analysis of the control environment, the application of the operations understanding sheet, the system evaluation questionnaire and the value-added report.
TABLE No. 2:
The control environment facilitates the development of the performance audit in public universities; through coordination to determine the criteria of economy, efficiency and effectiveness.
| NR | ALTERNATIVES | QTY | % |
| one | Totally agree | 340 | 92.00 |
| two | Agree | 00 | 0.00 |
| 3 | Neutral | 00 | 00.00 |
| 4 | In disagreement | 00 | 00.00 |
| 5 | Strongly disagree | 30 | 8.00 |
| TOTAL | 370 | 100.00 |
Source: Survey carried out.
GRAPH NR 2:
Source: Survey carried out
INTERPRETATION:
This result favors the developed research model; because 92% of those surveyed accept that the control environment facilitates the development of the performance audit in public universities; through coordination to determine the criteria of economy, efficiency and effectiveness.
TABLE No. 3:
The operations understanding sheet facilitates the development of the performance audit in public universities; by obtaining information for planning and execution.
| NR | ALTERNATIVES | QTY | % |
| one | Totally agree | 348 | 94.00 |
| two | Agree | 00 | 0.00 |
| 3 | Neutral | 00 | 00.00 |
| 4 | In disagreement | 00 | 00.00 |
| 5 | Strongly disagree | 22 | 6.00 |
| TOTAL | 370 | 100.00 |
Source: Survey carried out.
GRAPH No. 3:
Source: Survey carried out.
INTERPRETATION:
This result favors the developed research model; because 94% of the respondents accept that the operations understanding sheet facilitates the performance of the performance audit in public universities; by obtaining information for planning and execution.
TABLE No. 4:
The internal control questionnaire facilitates the development of the performance audit in public universities; by determining the nature, timing and scope of the procedures to obtain evidence.
| NR | ALTERNATIVES | QTY | % |
| one | Totally agree | 352 | 95.00 |
| two | Agree | 00 | 0.00 |
| 3 | Neutral | 00 | 00.00 |
| 4 | In disagreement | 00 | 00.00 |
| 5 | Strongly disagree | 18 | 5.00 |
| TOTAL | 370 | 100.00 |
Source: Survey carried out.
GRAPH No. 4:
Source: Survey carried out
INTERPRETATION:
This result favors the developed research model; because 95% of those surveyed accept that the internal control questionnaire facilitates the development of the performance audit in public universities; by determining the nature, timing and scope of the procedures to obtain evidence.
TABLE No. 5:
There is an adequate control environment in public universities.
| NR | ALTERNATIVES | QTY | % |
| one | Totally agree | 355 | 96.00 |
| two | Agree | 00 | 0.00 |
| 3 | Neutral | 00 | 00.00 |
| 4 | In disagreement | 00 | 00.00 |
| 5 | Strongly disagree | fifteen | 4.00 |
| TOTAL | 370 | 100.00 |
Source: Survey carried out.
GRAPH No. 5:
Source: Survey carried out.
INTERPRETATION:
This result favors the developed research model; because 96% of those surveyed accept that there is an adequate control environment in public universities.
TABLE No. 6:
The authorities of public universities promote the control environment and, within it, prior, simultaneous and subsequent control.
| NR | ALTERNATIVES | QTY | % |
| one | Totally agree | 359 | 97.00 |
| two | Agree | 00 | 0.00 |
| 3 | Neutral | 00 | 00.00 |
| 4 | In disagreement | 00 | 00.00 |
| 5 | Strongly disagree | eleven | 3.00 |
| TOTAL | 370 | 100.00 |
Source: Survey carried out.
GRAPH No. 6:
Source: Survey carried out.
INTERPRETATION:
This result favors the developed research model; inasmuch as 97% of those surveyed accept that the authorities of public universities promote the control environment and, within it, prior, simultaneous and subsequent control.
TABLE No. 7:
The Operations Understanding Sheet may contain administrative and academic information from public universities.
| NR | ALTERNATIVES | QTY | % |
| one | Totally agree | 363 | 98.00 |
| two | Agree | 00 | 0.00 |
| 3 | Neutral | 00 | 00.00 |
| 4 | In disagreement | 00 | 00.00 |
| 5 | Strongly disagree | 07 | 2.00 |
| TOTAL | 370 | 100.00 |
Source: Survey carried out
GRAPH No. 7:
Source: Survey carried out.
INTERPRETATION:
This result favors the developed research model; because 98% of the respondents accept that the operations understanding sheet may contain administrative and academic information from public universities.
TABLE No. 8:
The operations understanding sheet will allow the understanding of how public universities are managed.
| NR | ALTERNATIVES | QTY | % |
| one | Totally agree | 359 | 97.00 |
| two | Agree | 00 | 0.00 |
| 3 | Neutral | 00 | 00.00 |
| 4 | In disagreement | 00 | 00.00 |
| 5 | Strongly disagree | eleven | 3.00 |
| TOTAL | 370 | 100.00 |
Source: Survey carried out.
GRAPH No. 8:
Source: Survey carried out.
INTERPRETATION:
This result favors the developed research model; because 97% of the respondents accept that the operations understanding sheet will allow the understanding of how public universities are managed.
TABLE No. 9:
An internal control evaluation questionnaire can be formulated for administrative activities and another for university academic activities.
| NR | ALTERNATIVES | QTY | % |
| one | Totally agree | 355 | 96.00 |
| two | Agree | 00 | 0.00 |
| 3 | Neutral | 00 | 00.00 |
| 4 | In disagreement | 00 | 00.00 |
| 5 | Strongly disagree | fifteen | 4.00 |
| TOTAL | 370 | 100.00 |
Source: Survey carried out.
GRAPH No. 9:
Source: Survey carried out.
INTERPRETATION:
This result favors the developed research model; because 96% of the respondents accept that an internal control evaluation questionnaire can be formulated for administrative activities and another for academic activities at universities.
TABLE No. 10:
The internal control questionnaire may provide information on the nature, timing and scope of the performance audit procedures to be applied.
| NR | ALTERNATIVES | QTY | % |
| one | Totally agree | 359 | 97.00 |
| two | Agree | 00 | 0.00 |
| 3 | Neutral | 00 | 00.00 |
| 4 | In disagreement | 00 | 00.00 |
| 5 | Strongly disagree | eleven | 3.00 |
| TOTAL | 370 | 100.00 |
Source: Survey carried out.
GRAPH No. 10:
Source: Survey carried out.
INTERPRETATION:
This result favors the developed research model; because 97% of those surveyed accept that the internal control questionnaire may provide information on the nature, timing and scope of the performance audit procedures to be applied.
TABLE No. 11:
It is relevant in performance auditing to have economic criteria that weigh the costs and benefits of public universities.
| NR | ALTERNATIVES | QTY | % |
| one | Totally agree | 333 | 90.00 |
| two | Agree | 00 | 00.00 |
| 3 | Neutral | 00 | 00.00 |
| 4 | In disagreement | 00 | 00.00 |
| 5 | Strongly disagree | 37 | 10.00 |
| TOTAL | 370 | 100.00 |
Source: Survey carried out.
GRAPH No. 11:
Source: Survey carried out.
INTERPRETATION:
This result favors the developed research model; because 90% of the respondents accept that it is relevant in the performance audit to have economic criteria that weigh the costs and benefits of public universities.
TABLE No. 12:
It is relevant in the performance audit to have efficiency criteria, which weigh the best use of the resources of public universities.
| NR | ALTERNATIVES | QTY | % |
| one | Totally agree | 337 | 91.00 |
| two | Agree | 00 | 0.00 |
| 3 | Neutral | 07 | 2.00 |
| 4 | In disagreement | 00 | 00.00 |
| 5 | Strongly disagree | 26 | 7.00 |
| TOTAL | 370 | 100.00 |
Source: Survey carried out.
GRAPH No. 12:
Source: Survey carried out.
INTERPRETATION:
This result favors the developed research model; inasmuch as 91% of the respondents accept that it is relevant in the performance audit to have efficiency criteria, which weigh the best use of the resources of public universities.
TABLE No. 13:
It is relevant in the performance audit to have effectiveness criteria that weigh the goals and objectives of public universities.
| NR | ALTERNATIVES | QTY | % |
| one | Totally agree | 352 | 95.00 |
| two | Agree | 00 | 00.00 |
| 3 | Neutral | 00 | 00.00 |
| 4 | In disagreement | 00 | 00.00 |
| 5 | Strongly disagree | 18 | 5.00 |
| TOTAL | 370 | 100.00 |
Source: Survey carried out.
GRAPH No. 13:
Source: Survey carried out.
INTERPRETATION:
This result favors the developed research model; inasmuch as 95% of those surveyed accept that it is relevant in the performance audit to have criteria of effectiveness, which weigh the goals and objectives of public universities.
TABLE No. 14:
The performance audit obtains evidence, compares it with previously identified criteria and determines if it leads to the findings.
| NR | ALTERNATIVES | QTY | % |
| one | Totally agree | 363 | 98.00 |
| two | Agree | 00 | 0.00 |
| 3 | Neutral | 00 | 00.00 |
| 4 | In disagreement | 00 | 00.00 |
| 5 | Strongly disagree | 07 | 2.00 |
| TOTAL | 370 | 100.00 |
Source: Survey carried out.
GRAPH No. 14:
Source: Survey carried out.
INTERPRETATION:
This result favors the developed research model; because 98% of the respondents accept that the performance audit obtains evidence, compares it with previously identified criteria and determines if it leads to the findings.
TABLE No. 15:
The information obtained is essential to plan the performance audit because, from there, the resources and activities to be carried out are foreseen.
| NR | ALTERNATIVES | QTY | % |
| one | Totally agree | 363 | 98.00 |
| two | Agree | 00 | 00.00 |
| 3 | Neutral | 00 | 00.00 |
| 4 | In disagreement | 00 | 00.00 |
| 5 | Strongly disagree | 07 | 2.00 |
| TOTAL | 370 | 100.00 |
Source: Survey carried out.
GRAPH No. 15:
Source: Survey carried out.
INTERPRETATION:
This result favors the developed research model; because 98% of the respondents accept that the information obtained is essential to plan the performance audit because from there the resources and activities to be carried out are foreseen.
TABLE No. 16:
The information facilitates the performance of the performance audit by weighing the nature, timing and scope of the procedures, techniques and practices to be applied to obtain evidence.
| NR | ALTERNATIVES | QTY | % |
| one | Totally agree | 355 | 96.00 |
| two | Agree | 00 | 0.00 |
| 3 | Neutral | 00 | 00.00 |
| 4 | In disagreement | 00 | 00.00 |
| 5 | Strongly disagree | fifteen | 4.00 |
| TOTAL | 370 | 100.00 |
Source: Survey carried out.
GRAPH No. 16:
Source: Survey carried out.
INTERPRETATION:
This result favors the developed research model; because 96% of the respondents accept that the information facilitates the performance of the performance audit by weighing the nature, timing and scope of the procedures, techniques and practices that will be applied to obtain evidence.
TABLE No. 17:
In performance auditing, special procedures have to be designed to evaluate the administrative systems of public universities.
| NR | ALTERNATIVES | QTY | % |
| one | Totally agree | 348 | 94.00 |
| two | Agree | 00 | 00.00 |
| 3 | Neutral | 00 | 00.00 |
| 4 | In disagreement | 00 | 00.00 |
| 5 | Strongly disagree | 22 | 6.00 |
| TOTAL | 370 | 100.00 |
Source: Survey carried out.
GRAPH No. 17:
Source: Survey carried out.
INTERPRETATION:
This result favors the developed research model; because 94% of the respondents accept that in the performance audit special procedures have to be designed to evaluate the administrative systems of public universities.
TABLE No. 18:
In the performance audit, special procedures have to be designed to evaluate the planning, organization, direction, coordination and control of public universities.
| NR | ALTERNATIVES | QTY | % |
| one | Totally agree | 352 | 95.00 |
| two | Agree | 00 | 00.00 |
| 3 | Neutral | 00 | 00.00 |
| 4 | In disagreement | 00 | 00.00 |
| 5 | Strongly disagree | 18 | 5.00 |
| TOTAL | 370 | 100.00 |
Source: Survey carried out.
GRAPH No. 18:
Source: Survey carried out.
INTERPRETATION:
This result favors the developed research model; because 95% of the respondents accept that in the performance audit special procedures have to be designed to evaluate the planning, organization, direction, coordination and control of public universities.
TABLE No. 19:
In performance auditing, special procedures have to be designed to evaluate the economy, efficiency and effectiveness of public universities.
| NR | ALTERNATIVES | QTY | % |
| one | Totally agree | 352 | 95.00 |
| two | Agree | 00 | 00.00 |
| 3 | Neutral | 00 | 00.00 |
| 4 | In disagreement | 00 | 00.00 |
| 5 | Strongly disagree | 18 | 5.00 |
| TOTAL | 370 | 100.00 |
Source: Survey carried out.
GRAPH No. 19:
Source: Survey carried out.
INTERPRETATION:
This result favors the developed research model; because 95% of those surveyed accept that in the performance audit special procedures have to be designed to evaluate the economy, efficiency and effectiveness of public universities.
TABLE No. 20:
The exhaustive evaluation of the internal control system seeks to relate to the objectives of the financial audit and the objectives of public universities.
| NR | ALTERNATIVES | QTY | % |
| one | Totally agree | 348 | 94.00 |
| two | Agree | 00 | 00.00 |
| 3 | Neutral | 00 | 00.00 |
| 4 | In disagreement | 00 | 00.00 |
| 5 | Strongly disagree | 22 | 6.00 |
| TOTAL | 370 | 100.00 |
Source: Survey carried out.
GRAPH No. 20:
Source: Survey carried out.
INTERPRETATION:
This result favors the developed research model; because 94% of the respondents accept that the exhaustive evaluation of the internal control system seeks to relate to the objectives of the financial audit and the objectives of public universities.
CONTRASTING OF THE HYPOTHESIS:
To start the testing of the hypothesis, a first aspect is to take into account two types of hypothesis, the alternative hypothesis and the null hypothesis
Alternative Hypothesis:
H1: The exhaustive evaluation of the internal control system facilitates the development of the performance audit in public universities.
On the other hand, the null hypothesis is the following:
H0: The exhaustive evaluation of the internal control system does NOT facilitate the development of the performance audit in public universities.
STATISTICAL CONTRASTING:
The statistical hypothesis is an affirmation regarding the characteristics of the population. To test a hypothesis is to compare the researcher's predictions with the observed reality. If within the margin of error that 5.00% has been accepted, there is a coincidence, the hypothesis is accepted and otherwise it is rejected. This is the fundamental criterion for testing. This is a generally accepted criterion in all academic and scientific circles.
There are many methods to test hypotheses. Some with sophisticated formulas and others that use modern computer programs. All in one way or another explain how it is possible to confirm a hypothesis.
In this work, the SPSS software has been used for its versatility and understanding of the results obtained.
For the purposes of testing the hypothesis, it is necessary to have the data of the variables: Independent and dependent.
The independent variable is EVALUATION OF THE INTERNAL CONTROL SYSTEM and the dependent variable is DEVELOPMENT OF THE MANAGEMENT AUDIT.
The results of the SPSS System are as follows:
STATISTICS OBTAINED
TABLE OF STATISTICS:
| STATISTICS | EVALUATION OF THE INTERNAL CONTROL SYSTEM | DEVELOPMENT OF THE MANAGEMENT AUDIT | |
| Shows | Valid | 370 | 370 |
| Lost | 000 | 000 | |
| Half | 89.75 | 89.96 | |
| Typical deviation. | 6.47 | 5.39 |
Source: Survey carried out.
ANALYSIS OF THE TABLE OF STATISTICS:
The most important statistics are presented in this table.
The mean or average value of the independent variable EVALUATION OF THE INTERNAL CONTROL SYSTEM is 89.75%, whereas the mean or average of the dependent variable DEVELOPMENT OF THE MANAGEMENT AUDIT is 89.96%. This indicates a good average for both variables, being better for the dependent variable, which is the one that is sought to be solved, which supports the research model carried out.
The standard deviation measures the degree of deviation of the values in relation to the average value, in this case it is 6.47% for the independent variable EVALUATION OF THE INTERNAL CONTROL SYSTEM and 5.39% for the dependent variable DEVELOPMENT OF THE MANAGEMENT AUDIT, which it means that there is high concentration in the results obtained; being better said concentration in the dependent variable, which favors the proposed research model.
CORRELATION OF THE RESEARCH VARIABLES
CORRELATION TABLE BETWEEN THE VARIABLES:
| VARIABLES OF THE INVESTIGATION | STATISTICAL INDICATORS | EVALUATION OF THE INTERNAL CONTROL SYSTEM | DEVELOPMENT OF THE MANAGEMENT AUDIT |
|
EVALUATION OF THE INTERNAL CONTROL SYSTEM |
Correlation
from Pearson |
100% | 85.78% |
| Sig. (Bilateral) | 4.28% | ||
|
Shows |
370 | 370 | |
|
DEVELOPMENT OF THE MANAGEMENT AUDIT |
Correlation
from Pearson |
85.78% | 100% |
| Sig. (Bilateral) | 4.28% | ||
|
Shows |
370 | 370 |
Source: Survey carried out
ANALYSIS OF THE CORRELATION TABLE BETWEEN VARIABLES:
This table measures the degree of relationship between the independent and dependent variables. Within this, the correlation coefficient and the degree of significance.
Correlation is measured by determining the Correlation Coefficient. R = Correlation coefficient. This method measures the degree of relationship between two variables, the value of R varies from -1 to 1.
The value of the relationship coefficient is interpreted so that as R approaches 1, the relationship between the data is larger, therefore R (correlation coefficient) measures the approximation between the variables.
In the present investigation, the value of the correlation is equal to 85.78%, which indicates a direct (positive), regular correlation, therefore acceptable.
The statistical significance test seeks to prove that there is a real difference between two variables studied, and also that this difference is not random. Whenever two differences are studied, there is the probability that these differences are the product of chance and therefore we want to know it and for this we use the probability that is nothing more than the degree of statistical significance, and is usually represented by the letter p.
The value of p is known as the significance value. The lower the p, that is, the lower the probability that chance may have produced the observed results, the greater the tendency to conclude that the difference actually exists. The value of p less than 0.05 indicates that the researcher accepts that his results have a 95% probability of not being a product of chance, in other words we accept with a value of p = 0.05, that we can be wrong by 5%.
Based on the SPSS table, we have a significance value (p), equal to 4.28%, which is less than the proposed margin of error of 5.00%, which, according to the generally accepted statistical theory, allows rejecting the hypothesis null and accept the alternative hypothesis, from the point of view of the correlation of the variables. Then, this means that the correlation obtained for the sample is significant and that said value is not due to chance, but rather to the logic and meaning of the research model formulated; all of which is consolidated with the regression table.
INVESTIGATION REGRESSION
MODEL REGRESSION TABLES:
INTRODUCED / REMOVED VARIABLES:
| Model | Variables entered | Variables removed | Method |
|
one |
EVALUATION OF THE INTERNAL CONTROL SYSTEM
DEVELOPMENT OF THE MANAGEMENT AUDIT |
0 | statistical |
Source: Survey carried out.
SUMMARY OF THE INVESTIGATION MODEL:
| Model | R | R
square |
R squared corrected | Typ error of the estimate |
|
one |
79.40% | 80.75% | 75.70% | 2.95% |
Source: Survey carried out.
REGRESSION TABLE ANALYSIS:
Regression as correlation are two statistical techniques that can be used to solve common problems in financial business. Many studies are based on the belief that it is possible to identify and quantify some Functional Relationship between two or more variables, where one variable depends on the other variable.
It can be said that Y depends on X, where Y and X are any two variables in a Simple Regression model. "Y is a function of X", then: Y = f (X)
Since Y depends on X. Y is the dependent variable and X is the independent variable.
In the Regression Model it is very important to identify which is the dependent variable and which is the independent variable.
In the Simple Regression Model, it is established that Y is a function of only one independent variable, which is why it is also called Divariate Regression because there are only two variables, one dependent and one independent, and it is represented as follows: Y = f (X). In this formula "Y is returning for X". The dependent variable is the variable that you want to explain, predict. It is also called RETURNING or RESPONSE VARIABLE. The Independent variable X is called EXPLANATORY VARIABLE or REGRESSOR and is used to EXPLAIN Y.
In the study of the functional relationship between two population variables, an X variable, called independent, explanatory or predictive, and a variable Y, called dependent or response variable, presents the following notation: Y = a + b X + e. Where:
a = is the value of the ordinate where the regression line intersects the Y axis.
b = is the population regression coefficient (slope of the straight line)
e = is the error
Regression is a generally accepted statistical technique that relates the dependent variable DEVELOPMENT OF THE MANAGEMENT AUDIT with the information provided by another independent variable, EVALUATION OF THE INTERNAL CONTROL SYSTEM .
The Model table presents the corrected linear correlation coefficient 75.70%, which, despite the adjustment given by the system, means an acceptable correlation.
The Regression Model or Table also provides us with the Linear Coefficient of Determination (R squared = 80.75%. According to the coefficient of determination obtained, the regression model explains that 80.75% of the total variation is due to the independent variable: EVALUATION OF INTERNAL CONTROL SYSTEM and the rest is attributed to other factors, which is logical, since in addition to this instrument there are other elements that can influence the dependent variable DEVELOPMENT OF THE MANAGEMENT AUDIT .
The Model also presents the value of the Correlation Coefficient (R), equal to 79.40%, which means a good correlation within the framework of generally accepted statistical rules.
Finally, the Regression Table presents the typical Estimation Error, which is equal to 2.95%. This value is the expression of the standard deviation of the observed values with respect to the regression line, that is, an estimate of the probable variation when making predictions from the regression equation. It is a result that favors the research model developed, because it is below the margin of error considered of 5.00%.
DISCUSSION OF THE RESULTS OBTAINED:
- According to Table No. 1, it can be seen that 91% of the respondents accept that the exhaustive evaluation of the internal control system facilitates the development of the performance audit in public universities; through the analysis of the control environment, the application of the operations understanding sheet, the system evaluation questionnaire and the value-added report. This result is similar to the 87% presented, although in another spatial and temporal dimension, by Rodas Vallejos, Ada (2013) Thesis called: Internal control and institutional effectiveness. Both results are adequate and favor the research carried out. According to Table No. 2, 92% of the respondents accept that the control environment facilitates the development of performance audits in public universities;through coordination to determine the criteria of economy, efficiency and effectiveness. This result is similar to the 88% presented, although in another spatial and temporal dimension, by Rodas Vallejos, Ada (2013) Thesis called: Internal control and institutional effectiveness. Both results are adequate and favor the research carried out. According to Table No. 3, 94% of the respondents accept that the understanding sheet for operations facilitates the development of the performance audit in public universities; by obtaining information for planning and execution. This result is similar to the 86% presented, although in another spatial and temporal dimension, by Rodas Vallejos, Ada (2013) Thesis called: Internal control and institutional effectiveness.Both results are adequate and favor the research developed. According to Table No. 4, 95% of respondents accept that the internal control questionnaire facilitates the development of management auditing in public universities; by determining the nature, timing and scope of the procedures to obtain evidence. This result is similar to the 87% presented, although in another spatial and temporal dimension, by Rodas Vallejos, Ada (2013) Thesis called: Internal control and institutional effectiveness. Both results are adequate and favor the research carried out. According to Table No. 5, 96% of the respondents accept that there is an adequate control environment in public universities. This result is similar to the 89% presented, although in another spatial and temporal dimension, by Rodas Vallejos,Ada (2013) Thesis called: Internal control and institutional effectiveness. Both results are adequate and favor developed research.
CONCLUSIONS:
The conclusions are the following:
- The exhaustive evaluation of the internal control system facilitates the development of the performance audit in public universities; through the analysis of the control environment, the application of the operations understanding sheet, the system evaluation questionnaire and the value-added report Understanding the components of the internal control system facilitates the development of the performance audit in public universities; through coordination to determine the criteria of economy, efficiency and effectiveness. The operations understanding sheet facilitates the development of the performance audit in public universities; by obtaining information for planning and execution. The internal control questionnaire facilitates the development of management audits in public universities;by determining the nature, timing and scope of the procedures to obtain evidence.
RECOMMENDATIONS:
The recommendations are as follows:
- The authorities and officials must consider that the exhaustive evaluation of the internal control system facilitates the development of the performance audit in public universities; through the analysis of the control environment, the application of the operations understanding sheet, the system evaluation questionnaire and the value-added report. Therefore, permanent and periodic evaluations of the internal control system should be carried out to obtain information for the corresponding decisions.The authorities and officials should consider that understanding the components of the internal control system facilitates the development of the performance audit in the public universities; through coordination to determine the criteria of economy, efficiency and effectiveness. So,The personnel of said entities must order the implementation, development, evaluation and feedback of the internal control components. Authorities and officials must consider that the understanding sheet of operations facilitates the development of the performance audit in public universities; by obtaining information for planning and execution. Therefore, the personnel of these entities should provide the greatest amount of information for the auditors. The authorities and officials should consider that the internal control questionnaire facilitates the development of the performance audit in public universities; by determining the nature, timing and scope of the procedures to obtain evidence.Therefore, the personnel of these entities should collaborate responding responsibly to the questionnaire to facilitate the performance of the performance audit.
ANNEX No. 3:
VALIDATION OF THE INSTRUMENT BY THE ACADEMIC EXPERT
DOCTOR ROBERTO CUMPEN VIDAURRE
After reviewing the instrument of the Thesis called: THE EXHAUSTIVE EVALUATION OF THE INTERNAL CONTROL SYSTEM AS A FUNDAMENTAL INPUT FOR THE MANAGEMENT AUDIT IN PUBLIC UNIVERSITIES, CURRENT PROPOSAL; over a 90% standard, my rating is as follows:
| Not. | QUESTION | fifty | 60 | 70 | 80 | 90 | 100 |
| one | In what percentage will the hypothesis be contrasted with this instrument? | X | |||||
| two | In what percentage do you consider that the questions refer to the variables, subvariables and indicators of the research? | X | |||||
| 3 | What percentage of the questions posed are sufficient to achieve the general objective of the research? | X | |||||
| 4 | In what percentage are the questions easy to understand? | X | |||||
| 5 | What percentage of questions follow a logical sequence? | X | |||||
| 6 | In what percentage will similar data be obtained with this test applying it to other samples? | X |
VALIDATION OF THE INSTRUMENT BY THE ACADEMIC EXPERT
DOCTOR WILLIAM CRUZ GONZÁLES
After reviewing the instrument of the Thesis called: THE EXHAUSTIVE EVALUATION OF THE INTERNAL CONTROL SYSTEM AS A FUNDAMENTAL INPUT FOR THE MANAGEMENT AUDIT IN PUBLIC UNIVERSITIES, CURRENT PROPOSAL; over a 90% standard, my rating is as follows:
| Not. | QUESTION | fifty | 60 | 70 | 80 | 90 | 100 |
| one | In what percentage will the hypothesis be contrasted with this instrument? | X | |||||
| two | In what percentage do you consider that the questions refer to the variables, subvariables and indicators of the research? | X | |||||
| 3 | What percentage of the questions posed are sufficient to achieve the general objective of the research? | X | |||||
| 4 | In what percentage are the questions easy to understand? | X | |||||
| 5 | What percentage of questions follow a logical sequence? | X | |||||
| 6 | In what percentage will similar data be obtained with this test applying it to other samples? | X |
VALIDATION OF THE INSTRUMENT BY THE ACADEMIC EXPERT
DOCTOR EFRAÍN GUARDIA HUAMANÍ
After reviewing the instrument of the Thesis called: THE EXHAUSTIVE EVALUATION OF THE INTERNAL CONTROL SYSTEM AS A FUNDAMENTAL INPUT FOR THE MANAGEMENT AUDIT IN PUBLIC UNIVERSITIES, CURRENT PROPOSAL; over a 90% standard, my rating is as follows:
| Not. | QUESTION | fifty | 60 | 70 | 80 | 90 | 100 |
| one | In what percentage will the hypothesis be contrasted with this instrument? | X | |||||
| two | In what percentage do you consider that the questions refer to the variables, subvariables and indicators of the research? | X | |||||
| 3 | What percentage of the questions posed are sufficient to achieve the general objective of the research? | X | |||||
| 4 | In what percentage are the questions easy to understand? | X | |||||
| 5 | What percentage of questions follow a logical sequence? | X | |||||
| 6 | In what percentage will similar data be obtained with this test applying it to other samples? | X |
