El control interno y la fiscalización tributaria de la municipalidad distrital de Nuevo Imperial 2021
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Date
2026-10-05
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Universidad Nacional de Cañete
Abstract
La investigación, cuyo objetivo fue “determinar la relación del control interno y la fiscalización tributaria en los trabajadores del Municipio Distrital de Nuevo Imperial 2021”, de enfoque cuantitativo, básica, no experimental, población 65 trabajadores, instrumento: cuestionario 1 control interno y cuestionario 2 fiscalización tributaria; dichos cuestionarios pasaron la prueba de validación y confiabilidad. Se concluye que el control interno tiene relación con la fiscalización tributaria, con valores valor p 0,000 y 0.000 para las variables de estudio, correlación fue p = ,000, y R: 0,661 positiva alta.
The research, whose objective was "to determine the relationship between internal control and tax auditing among employees of the District Municipality of Nuevo Imperial in 2021," employed a quantitative, basic, non-experimental approach. The population consisted of 65 employees. The instruments used were questionnaires: one on internal control and the other on tax auditing. These questionnaires passed validation and reliability testing. The study concludes that internal control is related to tax auditing, with p-values of 0.000 and 0.000 for the study variables. The correlation was p = 0.000, and R² = 0.661, indicating a strong positive correlation.
The research, whose objective was "to determine the relationship between internal control and tax auditing among employees of the District Municipality of Nuevo Imperial in 2021," employed a quantitative, basic, non-experimental approach. The population consisted of 65 employees. The instruments used were questionnaires: one on internal control and the other on tax auditing. These questionnaires passed validation and reliability testing. The study concludes that internal control is related to tax auditing, with p-values of 0.000 and 0.000 for the study variables. The correlation was p = 0.000, and R² = 0.661, indicating a strong positive correlation.
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Keywords
control interno, fiscalización tributaria, Auditoria, Control.
Citation
Vargas Paredes Shirley Jasmín, "El control interno y la fiscalización tributaria de la municipalidad distrital de Nuevo Imperial 2021.", Escuela de pregrado. Facultad de Contabilidad. Universidad Nacional de Cañete.- Perú