Incidence of internal control in the management of accounts receivable in the company Jaen Gas SAC- 2021

• Autor(a) principal: Huamán Heredia, Ana Delia
• Data de Publicação: 2022
• Tipo de documento: Artigo
• Idioma: spa
• Título da fonte: Sapienza (Curitiba)
• Texto Completo: https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/264
• topic: Controle interno. Implemento. Contas a receber e contas a pagar ou crédito e pagamentos. ARENA; Internal control. Implement. Credits and collections. COSO; Control interno. Implementar. Créditos y cobranzas. COSO.

Through this research, the companies in particular those of the area to which the Jaén Gas Sac company belongs, that agree to implement internal control, will be able to know its importance, the process that it entails and the results on the subject, since currently, as they do not have adequate internal control in credit and collections processes, they cannot carry out an efficient control of these processes. The objective of this research is to determine how internal control influences the management of accounts receivable in the company Jaén Gas SAC of the city of Jaén - Cajamarca 2021. Being of an applied type with non-experimental design, with a sample of 30 employees of the entity, to whom the survey was applied to obtain data on Internal Control and Accounts Receivable Management, obtaining as a result a positive Spearman Rho correlation of 0.458 and a significance level of 0.011, concluding that there is influence direct and significant of the Internal Control in the Management of accounts receivable of the company Jaén Gas SAC, being thus that when a good and adequate internal control is not carried out, the work areas do not fulfill their tasks, there is no communication and they do not have documents that support the management of accounts receivable.