The Internal Control System In The Institutional Management Of The Ujat Research Process

Abstract

This research aimed to evaluate "If the Internal Control System (ICS) is effective in the Institutional Management (IG) of the research process of the Universidad Juárez Autónoma de Tabasco (UJAT)". Previous studies indicate that ICS in some Higher Education Institutions (HEIs) have not been effective in the performance of their IG, due to deficiencies in their design, implementation, updating, supervision and evaluation.

The research methodology is quantitative, non-experimental, cross-sectional, descriptive, correlational-causal, carried out through interviews with staff, review of university legislation, information and documentation to know the process. The questionnaire applied by means of a survey to the sample population was developed based on the five components and seventeen principles of the "Internal Control - Integrated Framework" of the COSO 2013 model, to evaluate the effectiveness of an ICS. Its reliability is validated by means of Cronbach's Alpha Coefficient, analyzing the data collected and the contrast of the general hypothesis through SWOT analysis and descriptive and inferential statistics, using Pearson's Correlation Coefficient to establish parameters of significance and correlation of the components of the ICS and the GI of the process.

The results of the hypothesis test indicate that the ICS in the IG of the activities of the investigated process presents a significant average overall effectiveness, to achieve its strategic objectives of operation, information and compliance, with a significant positive correlation due to the weaknesses determined, issuing recommendations as an area of opportunity to strengthen its effectiveness, as well as,  Subsequent studies of the subject.