Importance of the accounts payable budget as a determining factor in Internal audit processes

Abstract

The general objective of this article was to analyze the accounts payable budget as a determining factor in internal audit processes. For this purpose, the study was established through a positivist paradigm, a quantitative approach and a deductive method, all of them related to the type of field research with a descriptive level, being represented in a non-experimental design. In this sense, the population was made up of five (05) individuals who work in the Regional Electoral Office of the Yaracuy State, located in the San Felipe municipality of said town, constituting a census sample, to whom a survey was applied through a dichotomous questionnaire, which was first validated by expert judgment made up of two specialists in Public Accounting and one in Methodology, then, after its implementation, the reliability calculation of the data obtained through the Kuder Richardson coefficient (KR-20). Subsequently, the data was processed and analyzed through tabulation in tables and graphs to be contrasted with the theory presented in the documentary and bibliographical foundation. Through this, it was found that the staff of the aforementioned institution has adequate knowledge in budgetary matters, a situation that is considered positive since it allows the relevant procedures in the matter to be adequately carried out.