INTERNAL CONTROL PROCEDURES OF ACCOUNTS RECEIVABLE IN BUSINESS OF CONSTRUCTION OF THE OIL INDUSTRY EVENT: MUNICIPALITY MARACAIBO
Fernandez Nilyana, Petit Arianna
ABSTRACT
The main objective of this research was to determine the procedures for internal control of accounts receivable used in the construction companies in the oil industry in the Maracaibo Municipality. To this end, theories are seen as perpetrators of Alvarado (2007), Santillana (2001), Redondo (2004) Defler, Jaenicke, Gnospelius and Sullivan (2005), among others. The type of research was a descriptive field applied, the design was not experimental transectional descriptive. The reporting units were formed by 15 subjects in the area of administration, finance and auditing in these organizations. We designed a questionnaire of 57 items, which was validated by five experts in the area, levels of reliability were determined by calculating the Cronbach alpha coefficient, obtaining a value of 0.91. Through the results obtained were able to identify the administrative and accounting procedures of internal control implemented by these companies to their accounts receivable, concluding that they do not give proper operation and compliance from an administrative and accounting control procedures have already, since there is no regular monitoring and evaluation to implementation.
Words key: Internal control, Accounts receivable, Procedures.
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