I. TITLE OF THE INVESTIGATION STUDY
"PERU: GOVERNMENT AUDIT RULES AND THEIR CONTRIBUTION TO THE EFFECTIVE CONTROL AND GOOD GOVERNANCE OF PUBLIC UNIVERSITIES"
III. PLACE WHERE THE THESIS WILL BE DEVELOPED
FFF NATIONAL UNIVERSITY
GGG NATIONAL UNIVERSITY
IV. PROJECT DESCRIPTION
4.1. BIBLIOGRAPHICAL BACKGROUND.
The bibliographic background of the research is given by the following references:
1) Ramírez Villacorta, Josefina (2005) Thesis: “ Financial Audit: Tool for continuous improvement and business competitiveness”. Presented to opt for the Degree of Doctor of Administration at the Autonomous University of Mexico. This document contains the justification, norms, process and procedures to carry out the financial audit in the companies and how the audit reports are used in the continuous improvement and competitiveness of the companies.
2) Guardia Huamaní, Manuel (2005) Thesis: “ Corporate management applied to Local Governments”. Work presented to opt for the Master's Degree in Administration at the Federico Villarreal National University. In this work the order describes the need to apply corporate management so that local governments can manage their resources with economy, efficiency, effectiveness and transparency; with services totally directed to the population of the jurisdiction of the local government.
3) Liñán Salinas, Elcida Herlinda (2002) Thesis: " Control actions for the development of a comprehensive audit in a Public University". Presented to obtain the Master's Degree in Accounting and Financial Auditing at the Federico Villarreal National University. The author presents the philosophical and doctrinal framework of the principles, norms and procedures of control actions that must be carried out within the framework of a comprehensive audit, as a means to improve institutional management.
4) Peña Wong, María Felicita (2005) Thesis: "Corporate Management with Benchmarking, for the competitiveness of State Banking". Presented to opt for the Degree of Doctor of Administration at the National University Federico Villarreal. In this document, the author defines how the norms and procedures of corporate management and benchmarking can facilitate the competitiveness of the Peruvian state bank.
5) Guardia Huamaní, Jaime (2003) Thesis: "The New Framework of Internal Auditing and its influence in optimizing the Corporate Governance of Public Universities". Presented to apply for the Master's Degree in Comprehensive Auditing at the Federico Villarreal National University. This thesis refers to the study of internal auditing standards and how it influences the efficiency, effectiveness and economy of the corporate governance of universities
6) Pérez Hernández, Daniela (2004) Thesis “Internal audit and internal control: Its application in a national university”. Presented to obtain the Title of Public Accountant at the University of San Martín de Porres. In this document the author relates the principles, standards and procedures of internal control with the work of the internal auditor to facilitate effective control and good governance of a national university.
7) León Flores Gilberto E. and Zevallos Cardich, José María (2003) Thesis: "The administrative process of internal control in municipal management", prepared by to choose the Master's Degree in Administration at the National University Federico Villarreal. This paper describes the norms and the process of governmental internal control and the way it affects the management of the municipalities of our country.
4.2. PROBLEM STATEMENT
Public universities are autonomous educational entities, of communal origin, at the service of the country, made up of authorities, officials, workers, professors, students and graduates dedicated to study and research, to the creation and scientific and technological application, teaching, transmission and dissemination of knowledge for the training of humanists, scientists, researchers and professionals. Public Universities are entities that are within the scope of the National Control System (SNC); therefore, they have an Institutional Control Body (OCI) for prior internal and subsequent internal control and are also subject to external control by the Office of the Comptroller General of the Republic. In both situations, the Government Auditing Standards (NAGUS) are applicable to carry out the Government Financial Audit,Government Management Audit and Special Examinations. The incorrect application of the Government Auditing Standards has been determined by the Internal Control Body and the Audit Companies designated by the Comptroller's Office, in the aforementioned audits, which has not made it possible to reasonably determine whether public universities are effectively at the service of the country, if they carry out research, and if they are at the service of the community.This has not made it possible to reasonably determine whether public universities are effectively serving the country, whether they conduct research, and whether they are at the service of the community.This has not made it possible to reasonably determine whether public universities are effectively serving the country, whether they conduct research, and whether they are at the service of the community.
Public universities are created by law. They are governed by the Political Constitution of Peru, by the University Law, its Statute and its Regulations, where the application of economy, efficiency and effectiveness of institutional activities and resources is promoted. The inadequate application of the Government Auditing Standards has not made it possible to identify whether the universities are correctly applying the institutional standards (University Law, Statutes and General Regulations) and whether they are complying with the standards of economy (cost / benefit ratio), efficiency (relationship services / costs incurred) and effectiveness (achievement of general and specific objectives), in relation to the resources they use in their educational and administrative activities.
Public universities develop their functions on the basis of the so-called strategic chain represented by Policy Guidelines, General Objectives, Specific Objectives, Permanent and temporary Actions. The audits, carried out on the basis of Government Auditing Standards applied in an unreliable manner, have not made it possible to determine whether they are complying with the strategic chain, as the impact, result and product indicators of said chain have not been identified.
On the other hand, during the years 2000 to 2006, the Office of the Comptroller General of the Republic, has carried out dismissals and replacements of personnel from the Institutional Control Body of Public Universities, because the audits have not been carried out impartially., objective and reliable, as provided by the Government Auditing Standards. In other less relevant cases, sanctions have been applied to the personnel in charge of applying the aforementioned regulations. The same situation has occurred with the Audit Companies designated by the Comptroller's Office, some have been withdrawn from the National Registry of Audit Companies and others have been temporarily suspended.
MAIN PROBLEM:
In what way can the Government auditing Standards contribute to the effective control and good governance of Public Universities?
SECONDARY PROBLEMS:
- How can Government Auditing Standards contribute to the economy, efficiency and effectiveness of the organization and management of Public Universities?
- In what way can the Government Auditing Standards contribute to the measurement of the strategic chain of Public Universities?
4.3. THEORETICAL FRAMEWORK
4.3.1. PUBLIC UNIVERSITIES.
4.3.1.1. ORGANIZATION AND MANAGEMENT
Universities organize their management or government regime in accordance with the University Law, Statute, Internal Regulations and other related regulations.
The management or government is exercised by the University Assembly, the University Council, the Rector, the Faculty Council and the Deans.
For each component, the Law establishes its composition and powers.
The national community financially supports the Universities, which correspond to this effort with the quality of their services.
The economic resources of the universities come from allocations from the Public Treasury, income from special laws and their own income.
Public universities must adequately plan their activities, organize available resources, technically direct operations, coordinate and control functions and activities; therefore it is necessary to take into account the different doctrinal aspects regarding this important aspect of management.
The planning applies to clarify, expand and determine the objectives and courses of action to be taken; for forecasting; establish conditions and assumptions under which the work must be done; select and indicate the areas for achieving the objectives; establish a plan of achievement; establish achievement policies, procedures, standards and methods; anticipate possible future problems; modify plans in light of control results
The organization is applied to distribute the work among the group and to establish and recognize the necessary relationships and authority; subdivide work into operational tasks; arrange group operational tasks in operational positions; gather operational positions between related and administrable units; define the requirements of the job; select and place the human element in a suitable position; delegate due authority to each member of the management; provide facilities and other resources to staff; review the organization in light of the control results
The execution is carried out with the practical, active and dynamic participation of all those involved in the decision or the managerial act; lead and challenge others to do the best they can; guides subordinates to comply with operating rules; highlight creativity to discover new or better ways to manage and perform work; praise and repress with justice; rewarding work well done with recognition and payment; review performance in light of control results.
The control of activities, this phase is applied to compare the results with the plans in general; evaluate results against planning and execution standards; devise effective means for measuring operations; make the measurement items known; transfer detailed data in a way that shows comparisons and variations; suggest corrective actions, if necessary; inform the responsible members of the interpretations; adjust the plan in light of the control results.
In managerial practice, these stages of the process must form a synergy, that is, they must be intertwined and interrelated; the execution of a function does not stop entirely before the next one starts. The sequence must be tailored to the specific objective or the particular project. Typically a manager is committed to many goals and can meet each one at different stages of the process.
4.3.1.2. ACADEMIC AND ADMINISTRATIVE ACTIVITIES
Each university organizes and establishes its academic regime by Faculties, Schools and academic Departments according to their characteristics and needs.
The universities have academic, administrative and advisory services and offices, the organization of which is determined by their Statutes, guaranteeing their rationalization and efficiency. They are in charge of officials appointed by the University Council or proposed by the Rector.
4.3.2. GOVERNMENT AUDIT RULES
According to Guardia (2003), the Government Auditing Standards are the minimum quality requirements, relative to the personality of the auditor, the work performed and the information provided as a result of this work.
The audit is an examination that has to be planned so that the corresponding evidence can be obtained.
Interpreting the Comptroller's Office (1995), the government audit is the best means to verify that the public management of the Universities has been carried out with economy, efficiency, effectiveness and transparency, in accordance with the applicable legal provisions. The audit has become an integral element of the accountability process in the public sector. The trust placed in the government auditor has increased the need for modern standards to guide them and allow others to rely on their work.
The Office of the Comptroller General of the Republic indicates that the Government Auditing Standards contribute to the audits being impartial, objective and reliable evaluations of government management. They constitute a valuable frame of reference for government control.
According to the Comptroller's Office (1995), the Government auditing Standards are classified into four groups:
a) General Standards:
b) Norms related to Government Audit Planning:
c) Standards related to the Execution of the Government Audit:
d) Standards related to the Government Audit Report:
4.3.2.1. GENERAL RULES
The standards that make up this group are related to the qualities and qualifications of the auditor and the quality of their work.
These standards, which also apply to the execution of the work and the preparation of the report, refer to technical training and professional capacity, independence, care and professional dedication, confidentiality, participation of professionals and / or specialists and quality control.
4.3.2.2. RULES RELATING TO THE PLANNING OF THE GOVERNMENT AUDIT
The purpose of this group of standards is to establish the general technical criteria that allow proper planning of the audit in entities subject to the National Control System, in order to achieve the proposed objectives.
Said standards are the following: General planning, audit planning, audit programs and permanent archiving.
4.3.2.3. RULES RELATING TO THE EXECUTION OF THE GOVERNMENT AUDIT
This group is essentially made up of standards used in the performance of the audit, the purpose of which is that the tests and other procedures that are selected, according to the professional criteria of the auditor, are appropriate in the circumstances to meet the objectives of each audit.
These standards refer to: evaluation of the internal control structure; evaluation of compliance with legal and regulatory provisions; supervision of audit work; sufficient, competent and relevant evidence; work papers; communication of findings; and, letter of representation.
4.3.2.4. RULES RELATING TO THE GOVERNMENT AUDIT REPORT
This group of standards establishes the technical criteria for the content, preparation and presentation of the Government Audit Report related to the performance audit and special examinations. The Generally Accepted Auditing Standards (NAGAs) and the International Auditing Standards (ISAs), which govern the accounting profession in the country, are applicable to all aspects of the content, preparation and presentation of the Government Financial Audit Report.
The standards grouped in this classification may also be applicable to some financial audits.
The rules mentioned below regulate the formulation of the Report, establishing the written form, timing, presentation and content of the Report; and the special report.
These standards are the preparation of the report, timing of the report, characteristics of the report, content of the report, special report and follow-up of recommendations from previous audits.
4.3.3. GOVERNMENT AUDITS
The Governmental Auditing Standards are of mandatory compliance and essential application for the auditors of the Office of the Comptroller General of the Republic, of the Institutional Control Bodies of the entities subject to the National Control System and of the Audit Companies when they are designated to carry out a government audit
4.3.3.1. FINANCIAL AUDIT
The objective of the audit of financial statements is to determine whether said statements of the Public Universities reasonably present their financial situation, the results of their operations and their cash flows, in accordance with generally accepted accounting principles, of which the corresponding opinion is issued..
4.3.3.2. AUDIT OF FINANCIAL AFFAIRS
The audit of financial matters in particular is applied to programs, activities or segments of Public Universities, in order to determine if these are presented in accordance with established or expressly declared criteria.
4.3.3.3. MANAGEMENT AUDIT
It is an objective, systematic and professional examination of evidence, carried out in order to provide an independent evaluation of the performance (performance) of Public Universities in general; specific programs or activities, aimed at improving the effectiveness, efficiency and economy in the use of public resources, as well as management control to facilitate decision-making by those responsible for taking corrective actions and improving accountability to the public.
4.3.3.4. SPECIAL EXAM
It includes the review and analysis of a part of the operations or transactions, carried out after their execution, in order to verify compliance with the applicable legal and regulatory provisions and prepare the corresponding report that includes conclusions, observations and recommendations. The Special Exam may include a combination of financial and operational objectives, or be restricted to only one of them, within a limited area or specific subject of operations .
4.3.4. EFFECTIVE CONTROL
According to the COSO Report, the Control is the punctual and continuous process that aims to check if the programming and management, executed by the management, has been carried out in accordance with what was planned and achieved the programmed objectives.
The control is effective when it does not hinder the administrative and operational functions of the management and also when the suggestions and recommendations of the responsible bodies are taken into account and when the necessary corrective measures are applied to optimize institutional management.
Andrade (2004), sustains the following theory: Effective control consists of evaluating a set of financial, economic and social propositions, in order to determine if the goals, objectives, policies, strategies, budgets, programs and investment projects emanating from management is being carried out according to plan.
According to the COSO Report, internal control systems function at different levels of effectiveness. In the same way, a given system may function differently at different times. When a control system reaches the standard then 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 reasonably prepared; and, iv) If the applicable laws and regulations are met.
While control is a process, its effectiveness is a state or condition of the process at a given time, the same that by exceeding the established standards facilitates the effectiveness of business management.
The determination of whether a control system is effective or not and its influence on the effectiveness of good governance constitutes a subjective position taking that results from the analysis of whether the five components are present and functioning effectively: control environment, risk assessment, activities of control, information and communication and supervision.
Its effective operation provides a reasonable degree of assurance that one or more of the stated categories of objectives will be met. Therefore, these components are also criteria for determining whether internal control is effective.
4.3.5. GOOD INSTITUTIONAL GOVERNANCE
According to the Organization for Economic Cooperation and Development (OECD), referred to by CONASEV (2002); “Corporate Governance is the system by which entities are directed and controlled. The structure of corporate governance specifies the distribution of rights and responsibilities among the different participants of the entity, such as the board of directors, managers, shareholders and other economic agents that have an interest in the entity. Corporate Governance also provides the structure through which the entity's objectives are established, the means to achieve these objectives, as well as the way to monitor its performance "
Relevance of Good Corporate Governance:
Good corporate governance is becoming increasingly important at the local and international level due to its recognition as a valuable means to reach more reliable and efficient markets. In recent years, voluntary adherence principles have been established, careful studies have been carried out and a series of legislative reforms have been implemented in order to encourage the development of good corporate governance practices.
In this way, the direct and significant impact that the implementation of these practices has on the value, soundness and efficiency of the entities, and therefore on the economic development and general welfare of the countries, has been recognized.
According to Gonzáles (2002), corporate governance explains the rules and procedures for making decisions on matters such as the equitable treatment of users, the management of conflicts of interest, the capital structure, the remuneration schemes and incentives of the administration, the acquisitions of control, the disclosure of information, the influence of institutional investors, among others, that affect the process through which the entity's income is distributed.
According to Indacochea (2005), those responsible for the governance of entities increasingly consider the application of good governance practices as an element of utmost importance to preserve the real value of their investments in the long term, insofar as it leads to eliminating unequal information between those who manage the company and its investors. This objective is reinforced by the existence of an adequate legal framework and efficient supervision practices that ensure the existence of transparent markets that guarantee investor protection.
According to the Caballero Bustamante Informative, in principle we must indicate that corporate governance is the system by which entities are directed and controlled. The corporate governance structure specifies the distribution of rights and responsibilities among the different participants of the entity. Corporate governance also provides for the structure through which the entity's objectives are established, the means to achieve these objectives, as well as the way to monitor its performance.
With corporate governance, it has been shown that entities accumulate greater institutional value, reduce financing costs, and provide better services, all of which is a competitive advantage for this type of entity.
4.4. OBJECTIVES
MAIN OBJECTIVE:
Reflect the contribution of the Government Auditing Standards in the degree of economy, efficiency and effectiveness of activities and resources; as well as in the indicators of the strategic chain of the Public Universities.
SECONDARY OBJECTIVES:
1. Identify the Cost / Benefit, educational services / Resources and Objectives, through the application of the Government Auditing Standards in Public Universities.
2. Identify the indicators of impact, result and product of the strategic chain of Public Universities, through which the Government Auditing Standards contribute to effective control and good institutional governance.
4.5. HYPOTHESIS
MAIN HYPOTHESIS:
The Governmental Auditing Standards contribute to the effective control and good governance of Public Universities, through the application of standards to weigh efficiency and effectiveness; as well as impact, result and product indicators applied to the strategic chain of these institutions.
SECONDARY HYPOTHESES:
1. The Government Auditing Standards contribute with standards, which serve to measure and / or make the appropriate adjustments to the degree of economy, efficiency and effectiveness of the activities and resources of the Public Universities.
2. The Government Auditing Standards measure the strategic chain represented by policy guidelines, general objectives, specific objectives, permanent and temporary actions through the impact, result and product indicators of Public Universities.
VARIABLES OF THE INVESTIGATION
1) INTERVINENT VARIABLE:
X. PUBLIC UNIVERSITIES
INDICATORS:
X.1. Organization and management
X. 2. Academic and administrative activities.
2) INDEPENDENT VARIABLE:
Y. GOVERNMENT AUDIT RULES
INDICATORS:
Y.1. Planning the audit
Y.2. Execution of the audit
2) INTERVINENT VARIABLE
Z. EFFECTIVE CONTROL AND GOOD GOVERNANCE
INDICATORS:
Z.2. Economy, efficiency and effectiveness
Z.2. Strategic Chain.
4.6. JUSTIFICATION AND IMPORTANCE OF WORK
JUSTIFICATION:
The fact of applying the Government Auditing Standards in an impartial, objective and reliable manner, will allow the Public Universities to have effective control and good institutional governance.
The government audit, carried out based on the correct application of the Government Auditing Standards, is the best way to verify that the management has been carried out with economy, efficiency, effectiveness and transparency, in accordance with the applicable legal provisions.
The application of Government Auditing Standards will allow to demonstrate the financial and economic situation through the financial statements that show the data valued and / or classified with homogeneous professional criteria, which is the basis for the reasonableness of the information, the results and the credibility of public sector entities.
The application of Government Auditing Standards ensures the obtaining of institutional information consistent with the institutional strategic chain.
The Government Auditing Standards are the criteria that determine the personal and professional requirements of the auditor, aimed at standardizing the work of the government audit and obtaining quality results within the framework of good institutional governance.
IMPORTANCE:
This work is important because it allows the use of a professional tool, such as the Government Auditing Standards, to contribute with its standards and indicators to the measurement of the management and control of Public Universities.
V. METHODOLOGY
5.1 TYPE AND LEVEL OF INVESTIGATION:
| KIND OF INVESTIGATION: | INVESTIGATION LEVEL |
| This research is of the basic or pure type, since all aspects will be theorized, although its scope will be practical to the extent that they are applied by Public Universities, to have norms that are fundamental criteria to examine the economy, efficiency, effectiveness and transparency of institutional transactions; to have effective control that ensures ownership of assets and rights and the achievement of the objectives of State entities; all of which will be reflected in obtaining good institutional governance | The research will be of the descriptive-explanatory level, since the application of the Government Auditing Standards in Public Universities is analyzed; and, the way in which they influence to first achieve an effective internal control, where those responsible for the direction and administration have reasonable assurance of the fulfillment of their operational, financial and compliance objectives; And, finally, all this reflects good governance with better products or services for the community. |
5.2. INVESTIGATION METHODS
| DESCRIPTIVE | INDUCTIVE |
| This method will be applied to describe or analyze the effect of the Government Auditing Standards on effective control and good institutional governance.
The Government Auditing Standards are the criteria that determine the personal and professional requirements of the auditor, aimed at standardizing the audit work and obtaining quality results that help to provide reasonable assurance regarding the achievement of the objectives of good governance of public sector entities |
This method will be applied to reflect the effect of the Government Auditing Standards as a technical means to strengthen and standardize the professional practice of the government auditor that allows the evaluation of the development and results of their work, promoting the degree of economy, efficiency and effectiveness in the management of the audited entity.
This method will be used to infer the results of the sample obtained through interviews and surveys, in the population of the research work, which will facilitate the contrasting of the proposals made. |
5.3. DESIGN OF THE INVESTIGATION
| 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 tested. |
5.4. POPULATION AND INVESTIGATION SAMPLE
| POPULATION | SHOWS |
| The research population will be comprised of authorities, managers, officials and servers of the Public Universities nationwide. | The sample will be made up of authorities, directors, officials, teachers, students and general servants of the National Universities: Federico Villarreal and Mayor de San Marcos. |
COMPOSITION OF THE INVESTIGATION SAMPLE
| INSTITUTIONS AND PEOPLE | Interview | Survey | TOTAL |
| Authorities | 5 | 0 | 5 |
| Officials | 12 | 0 | 12 |
| Teachers | 13 | 0 | 13 |
| Servers | 0 | fifty | fifty |
| Students | 0 | twenty | twenty |
| TOTAL | 30 | 70 | 100 |
Source: self made.
5.5. DATA COLLECTION TECHNIQUES:
| INTERVIEWS | SURVEYS | DOCUMENTARY ANALYSIS |
| This technique will be applied to the staff of authorities, officials and teachers of the Public Universities; who will answer questions related to government auditing standards, effective internal control and good institutional governance. | It will be applied to the staff of servers and students of the Public Universities. | This technique will be applied to analyze government auditing standards, bibliographic information (books, texts, theses, professional experience papers, monographs, etc.); as well as other aspects related to the investigation. |
5.6. DATA COLLECTION INSTRUMENTS
The instruments to be used in the research are related to the aforementioned techniques, as follows:
TECHNIQUES AND INSTRUMENTS USED IN THE INVESTIGATION
| TECHNIQUE | INSTRUMENT |
| INTERVIEW | INTERVIEW GUIDE |
| POLL | QUESTIONNAIRE |
| DOCUMENTARY ANALYSIS | DOCUMENTARY ANALYSIS GUIDE |
5.7. TECHNIQUES OF ANALYSIS AND PROCESSING OF
DATA
| ANALYSIS TECHNIQUES: | DATA PROCESSING TECHNIQUES: |
| a) Documentary analysis
b) Inquiry c) Data reconciliation d) Tabulation of tables with quantities and percentages e) Formulation of graphics f) Others that are necessary. |
a) Ordering and classification
b) Manual processing c) Computerized process with Excel d) Computerized process with SPSS |
SAW. SCHEDULE
| ACTIVITIES | JUN | JUL | AUG | SET | OCT | NOV | DEC |
| THESIS PLAN | X | X | |||||
| THESIS: | |||||||
| DATA COLLECTION | X | X | X | X | X | ||
| INFORMATION ORGANIZATION | X | X | X | X | |||
| INFORMATION PROCESS | X | X | |||||
| DRAFTING OF THE THESIS | X | X | |||||
| PRESENTATION | X | ||||||
| LIFT | X |
VII. FINANCING
| ITEMS | QUANTITY | UNIT | UNIT PRICE | SUBTOTAL | TOTAL ITEM |
| I. ASSETS: | 1,220.00 | ||||
| GOODS | two | THOUSAND | 25 | 50.00 | |
| 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 | 700.00 | ||||
| II. SERVICES | 3,480.00 | ||||
| SUPPORT STATISTICAL WORK | 500.00 | ||||
| SECRETARIAL SUPPORT | 500.00 | ||||
| METHODOLOGICAL ADVICE | 1,000.00 | ||||
| MOBILITY | 300.00 | ||||
| VIATICOS | 500.00 | ||||
| TELEPHONE | 200.00 | ||||
| IMPRESSIONS | 180.00 | ||||
| PHOTOCOPY | 100.00 | ||||
| VARIOUS | 200.00 | ||||
| TOTAL | 4,700.00 | ||||
VIII. BIBLIOGRAPHY
1. ALVARADO MAIRENA, José (2005) Ges agement of the State Budget.Lima. Centro de Asesoría Técnica SRL. 588pp.
2. Andrade E., Simón (1999) Development planning. Lima Editorial Rhodas. 255pp.
3. ALVAREZ PEDROZA, Alejandro (2005) Comments on the Law and Regulations of Contracting and Acquisitions of the state. Second edition. Fimart SA Editores & Impresores..Lima.564pp
4. Álvarez Illanes, Juan Francisco (2005) Analysis and Interpretation of Financial Statements, Cash Budget and Financial Management in the Public Sector. Lime. Pacific Editors. 703pp.
5. Comptroller General of the Republic. (1998) Government Audit Manual. Lima: Editora Peru. 457pp
6. Comptroller General of the Republic. (1995) Government Auditing Standards. Lima: Editora Peru.
7. Office of the Comptroller General of the Republic. (1998). Technical Standards for Internal Control for the Public Sector. Lime. Editor Peru. 38pp
8. Comptroller General of the Republic (2006) Normative Compendium of the National Control System. Lime. Gaceta Jurídica Editores. 419pp.
9. Federation of Associations of Public Accountants of Peru (2004). International Auditing Standards (NIAS). Lime. Printing of the Public Accountants Association of Lima
10. Gonzáles, Jorge (2002) Corporate Governance in Mexico. International Seminar, Lima.
11. Indacochea C., Alejandro (2005) A proposal to improve corporate governance practices in Peru. Lime. CENTRUM- Pontificia Universidad Católica del Perú.
12. Institute of Internal Auditors of Spain-Coopers & Lybrand, SA. (2004) The New Concepts of Internal Control- COSO REPORT. Madrid. Ediciones Díaz de Santos SA.
13. Valdivia Delgado, Cesar A. (2005) Government Accounting. Lime. Center for Government Studies. 939pp
THESIS:
1) Ramírez Villacorta, Josefina (2005) “ Financial Audit: Tool for continuous improvement and business competitiveness”.
2) Liñán Salinas, Elcida Herlinda (2002) “ Control actions for the development of a comprehensive audit in a Public University”.
3) Peña Wong, María Felicita (2005) " Corporate Management with Benchmarking, for the competitiveness of State Banking". .
4) Guardia Huamaní, Jaime (2003) "The New Framework for Internal Auditing and its influence on optimizing the Corporate Governance of Public Universities".
5) Pérez Hernández, Daniela (2004) “Internal audit and internal control: Its application in a national university”.
6) León Flores Gilberto E. and Zevallos Cardich, José María (2003) “The administrative process of internal control in municipal management”.
7) Guardia Huamaní, Manuel (2005) Thesis: “ Corporate management applied to Local Governments”.
WEBSITES:
1. www.mef.gob.pe
2. www.cgr.gob.pe
3. www.pcm.gob.pe.
4. www.ccpl.org.pe
5. www.conasev.org.pe
6. www.caballerobustamante.org.pe
7. www.unfv.edu.pe
8. www.usmp.edu.pe
9. www.snmsm.edu.pe
10. www.uigv.edu.pe
11. www.ulima.edu.pe
12. www.ucatolica.edu.pe
13. www.upacifico.edu.pe
14. www.oecd.org/daf/governance.
15. www.telefonica.com
UNIVERSIDAD NACIONAL FEDERICO VILLARREAL- STATUTE 2001. GENERAL REGULATION 2002.
Guardia Huamaní, Jaime (2003) Thesis: The New Framework of Internal Auditing and its
influence on the optimization of the corporate governance of Public Universities.
Comptroller General of the Republic (1995) Governmental Auditing Standards. Lime.
Editor Peru.
Comptroller General of the Republic (1995) Governmental Auditing Standards.
Lima Editor Peru.
Andrade E., Simón (2004) Development Planning. Lima Editorial Rhodas.
National Supervisory Commission for companies and Securities - CONASEV (2002) Principles of
Good governance for Peruvian societies. Lime. Institutional Printing.
Gonzáles, Jorge (2002) Corporate Governance in Mexico. International Seminar.
Lime.
Indacochea C., Alejandro (2005) A proposal to improve government practices
corporate in Peru. Lime. CENTRUM- Pontificia Universidad Católica del Perú.
Informative Caballero Bustamante-Second Fortnight-December 2005. Page H3.
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