Relationship between Internal Control and Payroll Management in a Hydraulic Institution
Abstract
The present work, aligned in the ideology of integrity against corruption, has as its main objective to determine the relationship between internal control and payroll management in a hydraulic institution that regulates irrigation for agricultural purposes. The methodology corresponds to a non-experimental, quantitative, correlational study, information from 30 collaborators of the institution through the application of a structured questionnaire. The main result revealed a Spearman Rho coefficient of r=0.641, p <0.05, appreciating a considerable positive correlation range. In conclusion, the existence of a significant relationship between internal control and payroll management was corroborated, recommending that the hydraulic institution apply professional skepticism, in accordance with ISA 240, among other exhaustive, precise, expeditious and automated monitoring actions during the processing of remuneration data.
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