{"id":"https://openalex.org/W4289926641","doi":"https://doi.org/10.26495/rce.v9i1.2186","title":"CONTROL INTERNO, FACTOR CLAVE PARA LA DISMINUCI\u00d3N DE RIESGOS INTERNAL CONTROL, A KEY FACTOR IN REDUCING RISKS","display_name":"CONTROL INTERNO, FACTOR CLAVE PARA LA DISMINUCI\u00d3N DE RIESGOS INTERNAL CONTROL, A KEY FACTOR IN REDUCING RISKS","publication_year":2022,"publication_date":"2022-06-16","ids":{"openalex":"https://openalex.org/W4289926641","doi":"https://doi.org/10.26495/rce.v9i1.2186"},"language":"es","primary_location":{"id":"doi:10.26495/rce.v9i1.2186","doi":"https://doi.org/10.26495/rce.v9i1.2186","is_oa":true,"landing_page_url":"https://doi.org/10.26495/rce.v9i1.2186","pdf_url":"https://revistas.uss.edu.pe/index.php/EMP/article/download/2186/2733","source":{"id":"https://openalex.org/S4386621747","display_name":"HORIZONTE EMPRESARIAL","issn_l":"2313-3414","issn":["2313-3414"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","latindex"],"host_organization":"https://openalex.org/I4210166723","host_organization_name":"Universidad Se\u00f1or de Sip\u00e1n","host_organization_lineage":["https://openalex.org/I4210166723"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"HORIZONTE EMPRESARIAL","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://revistas.uss.edu.pe/index.php/EMP/article/download/2186/2733","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5062366562","display_name":"Rafael Romero-Carazas","orcid":"https://orcid.org/0000-0001-8909-7782","observed_orcids":["https://orcid.org/0000-0001-8909-7782"]},"institutions":[{"id":"https://openalex.org/I4210140760","display_name":"Universidad Peruana Uni\u00f3n","ror":"https://ror.org/042gckq23","country_code":"PE","type":"education","lineage":["https://openalex.org/I4210140760"]}],"countries":["PE"],"is_corresponding":false,"raw_author_name":"Rafael Romero Carazas","raw_affiliation_strings":["Universidad Peruana Uni\u00f3n-Per\u00fa"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universidad Peruana Uni\u00f3n-Per\u00fa","institution_ids":["https://openalex.org/I4210140760"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5026470493","display_name":"Ruckminy Yupaycana Serrano","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210140760","display_name":"Universidad Peruana Uni\u00f3n","ror":"https://ror.org/042gckq23","country_code":"PE","type":"education","lineage":["https://openalex.org/I4210140760"]}],"countries":["PE"],"is_corresponding":false,"raw_author_name":"Ruckminy Yupaycana Serrano","raw_affiliation_strings":["Universidad Peruana uni\u00f3n-Per\u00fa"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universidad Peruana uni\u00f3n-Per\u00fa","institution_ids":["https://openalex.org/I4210140760"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5004644115","display_name":"Liz Arlene Calderon Huaman","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210140760","display_name":"Universidad Peruana Uni\u00f3n","ror":"https://ror.org/042gckq23","country_code":"PE","type":"education","lineage":["https://openalex.org/I4210140760"]}],"countries":["PE"],"is_corresponding":false,"raw_author_name":"Liz Arlene Calderon Huaman","raw_affiliation_strings":["Universidad Peruana uni\u00f3n-Per\u00fa"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universidad Peruana uni\u00f3n-Per\u00fa","institution_ids":["https://openalex.org/I4210140760"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5001284438","display_name":"Margarita Jes\u00fas Ruiz Rodr\u00edguez","orcid":"https://orcid.org/0000-0002-6003-4240","observed_orcids":["https://orcid.org/0000-0002-6003-4240"]},"institutions":[{"id":"https://openalex.org/I4210140760","display_name":"Universidad Peruana Uni\u00f3n","ror":"https://ror.org/042gckq23","country_code":"PE","type":"education","lineage":["https://openalex.org/I4210140760"]}],"countries":["PE"],"is_corresponding":false,"raw_author_name":"Margarita Jes\u00fas Ruiz Rodr\u00edguez","raw_affiliation_strings":["Universidad Peruana uni\u00f3n-Per\u00fa"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universidad Peruana uni\u00f3n-Per\u00fa","institution_ids":["https://openalex.org/I4210140760"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210140760"],"apc_list":null,"apc_paid":null,"fwci":0.3113,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.53951396,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":93},"biblio":{"volume":"9","issue":"1","first_page":"95","last_page":"108"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.5019999742507935,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.5019999742507935,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.13510000705718994,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14239","display_name":"Business, Education, Mathematics Research","score":0.05570000037550926,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":1.0},{"id":"https://openalex.org/keywords/risk-management","display_name":"risk management","score":0.9990000128746033},{"id":"https://openalex.org/keywords/nonprofit-organizations","display_name":"nonprofit organizations","score":0.972000002861023},{"id":"https://openalex.org/keywords/risk-reduction","display_name":"risk mitigation","score":0.8679999709129333}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.6037584543228149},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.4726240634918213},{"id":"https://openalex.org/C58640448","wikidata":"https://www.wikidata.org/wiki/Q42515","display_name":"Cartography","level":1,"score":0.39807072281837463},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.3366730213165283},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.2615029215812683},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.24732360243797302}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.26495/rce.v9i1.2186","doi":"https://doi.org/10.26495/rce.v9i1.2186","is_oa":true,"landing_page_url":"https://doi.org/10.26495/rce.v9i1.2186","pdf_url":"https://revistas.uss.edu.pe/index.php/EMP/article/download/2186/2733","source":{"id":"https://openalex.org/S4386621747","display_name":"HORIZONTE EMPRESARIAL","issn_l":"2313-3414","issn":["2313-3414"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","latindex"],"host_organization":"https://openalex.org/I4210166723","host_organization_name":"Universidad Se\u00f1or de Sip\u00e1n","host_organization_lineage":["https://openalex.org/I4210166723"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"HORIZONTE EMPRESARIAL","raw_type":"journal-article"},{"id":"pmh:oai:revistas.uss.edu.pe:article/2186","doi":null,"is_oa":true,"landing_page_url":"https://revistas.uss.edu.pe/index.php/EMP/article/view/2186","pdf_url":null,"source":{"id":"https://openalex.org/S4386621747","display_name":"HORIZONTE EMPRESARIAL","issn_l":"2313-3414","issn":["2313-3414"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","latindex"],"host_organization":"https://openalex.org/I4210166723","host_organization_name":"Universidad Se\u00f1or de Sip\u00e1n","host_organization_lineage":["https://openalex.org/I4210166723"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.26495/rce.v9i1","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.26495/rce.v9i1.2186","doi":"https://doi.org/10.26495/rce.v9i1.2186","is_oa":true,"landing_page_url":"https://doi.org/10.26495/rce.v9i1.2186","pdf_url":"https://revistas.uss.edu.pe/index.php/EMP/article/download/2186/2733","source":{"id":"https://openalex.org/S4386621747","display_name":"HORIZONTE EMPRESARIAL","issn_l":"2313-3414","issn":["2313-3414"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","latindex"],"host_organization":"https://openalex.org/I4210166723","host_organization_name":"Universidad Se\u00f1or de Sip\u00e1n","host_organization_lineage":["https://openalex.org/I4210166723"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"HORIZONTE EMPRESARIAL","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.5473999977111816,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4289926641.pdf","grobid_xml":"https://content.openalex.org/works/W4289926641.grobid-xml"},"referenced_works_count":2,"referenced_works":["https://openalex.org/W1862947605","https://openalex.org/W2942054493"],"related_works":["https://openalex.org/W2204276720","https://openalex.org/W4408961270","https://openalex.org/W3177554223","https://openalex.org/W7055297221","https://openalex.org/W6949696198","https://openalex.org/W6935696195","https://openalex.org/W7036639246","https://openalex.org/W3095974742","https://openalex.org/W7014752525","https://openalex.org/W7037029546"],"abstract_inverted_index":{"La":[0,97],"formaci\u00f3n":[1],"de":[2,7,30,53,76,84,91,104,111,125,130,135,137,147,153,157,167,178,181,197,204,238,241,250],"una":[3,10,87,113,144],"organizaci\u00f3n":[4],"sin":[5,89],"fines":[6],"lucro":[8],"es":[9],"ardua":[11],"tarea":[12],"que":[13,18,22,47,55,59,187,212,223,228,245],"requiere":[14],"mucha":[15],"responsabilidad,":[16],"ya":[17,60],"se":[19,37,61,71,141,183,213,221,229],"realizan":[20],"procesos":[21],"permiten":[23],"ejecutar":[24],"acciones":[25],"para":[26,114,121],"lograr":[27],"los":[28],"objetivos":[29],"la":[31,40,82,115,122,154,195,215,232,236,239,251],"entidad,":[32],"las":[33],"cuales":[34],"muchas":[35],"veces":[36],"lleva":[38],"a":[39,143],"pr\u00e1ctica":[41],"con":[42],"limitaciones":[43],"o":[44],"situaciones":[45,52,244],"adversas,":[46],"pueden":[48],"traer":[49],"como":[50,185,200],"consecuencia":[51],"riesgo":[54],"obstruyan":[56],"el":[57,68,74,94,101,133,170,174,191,224,247],"trabajo":[58],"viene":[62],"realizando.":[63],"En":[64],"este":[65],"sentido,":[66],"en":[67,86,93,169,231,235],"presente":[69],"art\u00edculo":[70],"propone":[72],"identificar":[73],"grado":[75],"relaci\u00f3n":[77,189],"del":[78,165,176],"Control":[79,117,192],"Interno":[80,118,193],"y":[81,119,139,150,161,173,194],"Gesti\u00f3n":[83,124,196,240],"Riesgo":[85],"Organizaci\u00f3n":[88],"Fines":[90],"Lucro":[92],"a\u00f1o":[95],"2021.":[96],"metodolog\u00eda":[98],"utilizada":[99],"fue":[100],"enfoque":[102],"cuantitativo,":[103],"tipo":[105],"correlacional.":[106],"Se":[107],"elaboraron":[108],"dos":[109],"cuestionarios":[110],"opini\u00f3n,":[112],"variable":[116,123],"otra":[120],"Riesgo.":[126],"Dicho":[127],"instrumento,":[128],"luego":[129],"pasar":[131],"por":[132,210],"proceso":[134],"validaci\u00f3n":[136],"expertos":[138],"confiabilidad,":[140],"aplic\u00f3":[142],"muestra":[145],"censal":[146],"10":[148],"socios":[149],"5":[151],"trabajadores":[152],"Asociaci\u00f3n":[155],"Nacional":[156],"Desarrollo":[158],"Educativo,":[159],"Ecol\u00f3gico":[160],"Social":[162],"(ANDEES-PACHATUSAN).":[163],"Despu\u00e9s":[164],"procesamiento":[166],"datos":[168],"programa":[171],"SPSS":[172],"uso":[175],"coeficiente":[177],"correlaci\u00f3n,":[179],"Rho":[180,203],"Spearman,":[182],"obtuvo":[184],"resultado":[186,201],"existe":[188],"entre":[190],"Riesgo,":[198],"obteniendo":[199],"un":[202],"Spearman":[205],"(R=":[206],"0,951;":[207],"Sig.":[208],"=0,00<0,05),":[209],"lo":[211],"acepta":[214],"hip\u00f3tesis":[216],"alterna.":[217],"De":[218],"esta":[219],"manera,":[220],"concluye":[222],"adecuado":[225],"control":[226],"interno":[227],"realiza":[230],"asociaci\u00f3n":[233],"beneficia":[234],"disminuci\u00f3n":[237],"riesgos,":[242],"evitando":[243],"contravengan":[246],"pertinente":[248],"desarrollo":[249],"entidad.":[252]},"counts_by_year":[{"year":2025,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2022-08-06T00:00:00"}