Auditoría administrativa y su incidencia en el control Gubernamental de la Universidad Nacional de Cañete, 2025
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Date
2026-10-20
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Universidad Nacional de Cañete
Abstract
El presente estudio se desarrolló a partir del siguiente problema general: ¿De qué manera la auditoría administrativa incide en el control gubernamental de la Universidad Nacional de Cañete, 2025? En función de ello, el objetivo fue determinar la incidencia entre la auditoría administrativa y el control gubernamental en la Universidad Nacional de Cañete, 2025.
Metodológicamente, la investigación fue de tipo aplicada, con diseño no experimental, enfoque cuantitativo y método hipotético-deductivo, de ni vel descriptivo, correlacional y explicativo. La población estuvo conformada por 144 trabajadores administrativos de las cinco sedes, seleccionándose una muestra probabilística estratificada de 105 participantes. La recolección de datos se realizó mediante cuestionarios con escala Likert, estructurados en dimensiones de la auditoría administrativa (cumplimiento normativo, control interno, uso de recursos y adecuación organizacional) y del control gubernamental (eficiencia operativa, rendición de cuentas, transparencia y mejora continua). La hipótesis general planteó que la auditoría administrativa incide de manera significativa en el control gubernamental de la Universidad Nacional de Cañete, 2025. Para su contrastación se empleó estadística no paramétrica, aplicando los coeficientes de
Spearman y Kendall. Los resultados evidenciaron una incidencia positiva y significativa (Rho = 0,876; Tau-b = 0,713; p < 0,01), confirmando la hipótesis y demostrando que el fortalecimiento de la auditoría administrativa mejora el desempeño del control gubernamental.
This study was developed from the following general problem: How does administrative auditing affect government control at the National University of Cañete, 2025? Based on this, the objective was to determine the relationship between administrative auditing and government control at the National University of Cañete, 2025. Methodologically, the research was applied, with a non-experimental design, a quantitative approach, and a hypothetical-deductive method, at a descriptive, correlational, and explanatory level. The population consisted of 144 administrative workers from the five locations, from which a stratified probability sample of 105 participants was selected. Data collection was carried out using Likert-scale questionnaires structured around dimensions of administrative auditing (regulatory compliance, internal control, resource utilization, and organizational adequacy) and government oversight (operational efficiency, accountability, transparency, and continuous improvement). The general hypothesis proposed that administrative auditing significantly impacts government control at the National University of Cañete in 2025. Non-parametric statistics were used to test this hypothesis, applying Spearman's and Kendall's rank correlation coefficients. The results showed a positive and significant impact (Rho = 0.876; Tau-b = 0.713; p < 0.01), confirming the hypothesis and demonstrating that strengthening administrative auditing improves the performance of government control.
This study was developed from the following general problem: How does administrative auditing affect government control at the National University of Cañete, 2025? Based on this, the objective was to determine the relationship between administrative auditing and government control at the National University of Cañete, 2025. Methodologically, the research was applied, with a non-experimental design, a quantitative approach, and a hypothetical-deductive method, at a descriptive, correlational, and explanatory level. The population consisted of 144 administrative workers from the five locations, from which a stratified probability sample of 105 participants was selected. Data collection was carried out using Likert-scale questionnaires structured around dimensions of administrative auditing (regulatory compliance, internal control, resource utilization, and organizational adequacy) and government oversight (operational efficiency, accountability, transparency, and continuous improvement). The general hypothesis proposed that administrative auditing significantly impacts government control at the National University of Cañete in 2025. Non-parametric statistics were used to test this hypothesis, applying Spearman's and Kendall's rank correlation coefficients. The results showed a positive and significant impact (Rho = 0.876; Tau-b = 0.713; p < 0.01), confirming the hypothesis and demonstrating that strengthening administrative auditing improves the performance of government control.
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Keywords
Auditoría administrativa, Control gubernamental, Universidad Nacional de Cañete.
Citation
Bruno Tomas Luis Antonio, Aronés Evanán Maribel, "Auditoría administrativa y su incidencia en el control Gubernamental de la Universidad Nacional de Cañete, 2025" , Escuela de pregrado. Facultad de Contabilidad. Universidad Nacional de Cañete.- Perú