This paper discusses on the Family Grant Program, framed as a public policy of institutionalized income distribution in 2004. Whereas the GMP contributes to the distribution of income in the poorest regions of Brazil, like the municipalities in Sergipe, this study aims answer is no impact of direct income transfer GMP in GDP (Gross Domestic Product) of municipalities in Sergipe. It has been in this study the application of a model that checks among the variables values allocated to municipalities with reference to the Family Grant Program - VPBF, revenues from royalties, share of the ICMS, added value - agriculture, industry, services, transfers received concerning the benefits paid by Social Security (retirement and survivorship), population numbers and the independent variable (to be explained) - GDP of each municipality, which more impact on the GDP of municipalities in Sergipe. The analysis consists in the use of data analysis techniques in panel combination with transverse time series analysis, considering the aforementioned variables. The results, considering the various applied demonstrate that GMP has no impact on GDP of the cities studied. For future work the proposal to hold a regional study considering the economics site. / Esta dissertação aborda sobre o Programa Bolsa Família, enquadrado como política pública de distribuição de renda institucionalizada no ano de 2004, esse tem como objetivo ajudar famílias que tem filhos com idade entre zero e quinze anos ou gestantes que estejam em situação de pobreza ou de extrema pobreza. Considerando que o PBF contribui para a distribuição de renda nas regiões mais pobres do Brasil, a exemplo dos municípios sergipanos, o presente estudo busca responder se há impacto de transferência de renda direta do PBF no PIB (Produto Interno Bruto) dos municípios sergipanos. Tem-se na realização deste estudo a aplicação de um modelo que verifica dentre as variáveis: valores repassados aos municípios com referencia ao Programa Bolsa Família - VPBF, receitas com royalties, quota parte do ICMS, valor adicionado – agropecuária, indústria, serviços, transferências recebidas referentes aos benefícios pagos pelo INSS (aposentadoria e pensão por morte), número da população e a variável independente (a ser explicada) - PIB de cada município, qual a que mais impacta no PIB dos municípios sergipanos. A análise consiste na utilização da técnica de análise de dados em painel, com combinação de análise transversal com série de tempos, considerando as citadas variáveis. Os resultados obtidos, considerando as variáveis aplicadas demonstram que o PBF não tem impacto significativo no PIB dos municípios estudados. Sugere-se para trabalhos futuros a proposta de realizar um estudo econométrico separado por regiões considerando suas especificidades econômicas.

The Okun’s Law has been frequently addressed in macroeconomic studies around the world, mostly in national levels, with few studies that estimate the relationship at regional level. This work, using 2002q1-2014q3 quarterly data, estimated the Okun coefficients for Brazil and for the metropolitan areas of Belo Horizonte, Porto Alegre and Sao Paulo. The conclusion is that Okun’s Law is valid in Brazil and in one of the three metropolitan regions studied, and there are regional differences in the responsiveness of labor markets to output fluctuations and deviations from their long-term levels, which, according to the literature, implies the need to implement unemployment policies that not only meet the regional disparities in the labor market, but also the elasticity of the labor market to changes in economic activity in each location. / A Lei de Okun tem sido frequentemente abordada em estudos macroeconômicos ao redor do mundo, na sua grande maioria em níveis nacionais, havendo poucos estudos que compreendam a relação em nível regional. Este trabalho, a partir de dados trimestrais de 2002q1 a 2014q3, estimou os coeficientes de Okun para o Brasil e para as regiões metropolitanas de Belo Horizonte, Porto Alegre e de São Paulo. Verificou-se que a Lei de Okun é válida no Brasil e em uma das três regiões metropolitanas estudadas, e que existem diferenças regionais quanto à capacidade de resposta dos mercados de trabalho às flutuações do produto e aos desvios de seus níveis de longo prazo, o que, segundo a literatura, implica a necessidade de implementar políticas de desemprego que observem não apenas as disparidades regionais no mercado de trabalho, mas também a resposta deste a alterações da atividade econômica em cada localidade.

Os dados referentes ao setor pesqueiro no Brasil e no mundo mostram que tal recurso natural está bem próximo do limite máximo de exploração. A produção mundial de peixes, no entanto, continua apresentando contínuo crescimento. Este aumento tem sido obtido graças ao crescimento da aqüicultura que vem se mostrando a melhor alternativa para suprir a estagnação da produção pesqueira de captura. No Brasil, o quadro é bastante semelhante, pois nos últimos 20 anos a produção pesqueira nacional reduz sensivelmente. A redução só não é maior, graças ao crescimento gradativo da aqüicultura no País. Atualmente ela é responsável por 19% da produção nacional de pescados. A Região Sul e o Estado de São Paulo respondem por 71% dessa produção. Nestes Estados a criação de peixes de água doce, desenvolveu-se em função de uma atividade de lazer relacionada à pesca esportiva denominada pesque pague. Nos últimos anos, porém, a concorrência entre os piscicultores tem trazido dificuldades na comercialização junto a estes estabelecimentos. Dentre as principais dificuldades estão a redução dos preços pagos aos peixes e excessiva demora na colocação do produto no mercado. Estes fatos estão fazendo com que os piscicultores busquem alternativas para a colocação de seus peixes. Uma alternativa de mercado para este caso seria o mercados de peixes para alimentação. Porém nesse mercado existe a concorrência com os peixes da pesca extrativa. Ele é predominantemente dominado pela pesca extrativa que além de possuir maior dimensão, possui um número muito maior de espécies e já possui mercado cativo. Assim, este trabalho tem como objetivo geral estudar a viabilidade econômica, do sistema atual de produção da tilápia, visando mercados alternativos à comercialização junto a pesque-pagues e de produtos processados. A partir dos resultados obtidos, são analisadas algumas alternativas tecnológicas no sistema de produção atual, buscando identificar aquela que proporciona maior rentabilidade. Além das adaptações dentro do sistema produtivo atual, o trabalho estuda o no sistema agroindustrial (SAG) da tilápia em um novo conceito de sistema de produção. Os resultados obtidos mostram que a biomassa econômica para a densidade de 236,3 peixes/m 3 foi de 173,66 kg/m 3 o que equivale a uma média de peso de 735 g/peixe. Observou-se também o peso inicial que maximiza a rentabilidade é de 280g ao preço de R$2,00/kg. Em seguida foram feitas análises de risco para três situações distintas: venda de peixes com peso médio superior ao indicado pela biomassa econômica; pesos de alevinos/juvenis distintos; e, simulação de uma situação de exportação. No primeiro caso verificou-se que, ao se trabalhar com uma biomassa superior a da econômica, os riscos de insucesso do projeto se elevam mais do que quando se trabalha com uma biomassa inferior à econômica. No segundo, ao se iniciar o ciclo de produção com peixes de 280 g, a probabilidade de se elevar a rentabilidade do projeto são superiores aos de se iniciar com peixes de 10 g. Finalmente, o estudo indica que no mercado internacional os riscos de insucesso são bastante semelhantes ao do mercado interno. / Recent data about the situation of fisheries in the World and in Brazil indicate some evidences that this resource is near to its maximum level of extraction capacity. However, the World fish production is in continuously increasing. Its growth has been supported by the increasing by aquaculture production, which seems to be the best alternative to the stagnation of fishery production. In Brazil, in the last 20 year, the situation has been very similar. The increase in aquaculture has compensated the reduction of fishery production, which is now responsible for 20% of the national fish production. The South Region and São Paulo State concentrate 71% of the national aquatic organisms production. The fresh water aquaculture in these States developed to attend the demand of live fish from the sportive fishing activity denominated "catch-and-pay". Recently, the increase in production and the competition between the fish farmers created some commercial troubles. Low prices and lack of demand are some of them. These kinds of obstacles have motivated the fish farmer to look for other market alternatives. The first one is the food market. However, the competition here is very hard from commercial fishing industry. They have large volumes and number of species and the consumers are used to them. Thus, this studies objectives is to economically evaluate the production of tilápia for market alternatives like the "catch-and-pay" and the processing industry. Also, analyze it some technological alternatives to the actual system of tilapia production looking for one that gives the highest profit. The proposal of the study is to suggest news concepts of tilapias production systems. The results show that for the system that uses 236,3 fish/m 3 , the economic biomass was 176,66 kg/m 3, with a medium weight of 735 g per fish. After that, different sizes of fingerlings were analyzed. It was found that the size that maximized the profit is 280 g per fish. The risk was estimated for 3 different cases: production until the biomass higher than highest profit; start the production with different sizes of fingerlings; and finally tilapias for exportation. In the first case, if the production is kept until biomass becomes higher than the economic one, the risk of loses is higher than if the farmer sell the fish at biomass lower than the economic. The probability of obtain higher profits is greater if the production starts with larger fingerlings (280 g versus 10 g). And, the probabilities of losses in the international market are similar to the domestic "catch-and-pay" market.

En un país de Sudamérica, el tejido empresarial formal está conformado en un 99,6% por las MIPYME. Este segmento reúne agentes económicos que dinamizan y contribuyen al desarrollo económico del país. Parte significativa de la población y de la economía dependen de la actividad y el desempeño de este segmento debido a su reconocida capacidad para generar empleo y su participación en la producción. En efecto, las MIPYME aportaron con el 30,7% del valor agregado nacional y generaron el 89,1% del empleo en el sector privado en el 2018.1 Debido a esta situación y a la importancia de las MIPYME, es de vital importancia que se dediquen esfuerzos para fortalecer la capacidad de las mismas, a través del conocimiento que se puede impartir a sus representantes legales, gerentes(as), trabajadores(as), entre otros, con la finalidad de incrementar su productividad. Estas actividades son responsabilidad del Viceministerio de MIPYMES del Ministerio de la Productividad de este país, es así que, para cumplir los objetivos y metas planteadas, una de las principales funciones del subsector en mención es la ejecución de capacitaciones a nivel nacional a las MIPYME del sector industrial y comercio interno, en distintas materias que permitan desarrollar y mejorar su potencial. Estas actividades representan un gran esfuerzo para el VMYPE y sus dependencias internas, ya que actualmente se desarrollan de manera presencial, es así que, los especialistas de cada área deben viajar a nivel nacional para poder brindar el servicio de capacitaciones. Adicionalmente, los costos asociados a este proceso son elevados, pues deben realizarse compras de pasajes para los capacitadores, se deben otorgar viáticos para la estadía y alimentación de los encargados y finalmente, en algunos casos, se pueden precisar de alquiler de locales y demás logística necesaria para las capacitaciones. Este proyecto propone la implementación de un Sistema de Información que permita la automatización del proceso de aprendizaje en línea hacia las MIPYME del sector industrial y comercio interno, a fin de que se puedan optimizar los recursos necesarios para su ejecución. Esta plataforma será de tipo E-Learning y permitirá la generación y alojamiento de cursos y sus materiales vinculados. / In a South American country, 99.6% of the formal business fabric is made up of MSMEs. This segment brings together economic agents that energize and contribute to the economic development of the country. A significant part of the population and the economy depend on the activity and performance of this segment due to its recognized capacity to generate employment and its participation in production. Indeed, MSMEs contributed 30.7% of the national added value and generated 89.1% of employment in the private sector in 2018. Due to this situation and the importance of MSMEs, it is of vital importance that dedicate efforts to strengthen their capacity, through the knowledge that can be imparted to their legal representatives, managers, workers, among others, in order to increase their productivity. These activities are the responsibility of the Vice Ministry of MYPES of the Ministry of Productivity of this country, thus, in order to meet the objectives and goals set, one of the main functions of the subsector in question is the execution of training at the national level to the MSMEs of the industrial sector and internal trade, in different matters that allow to develop and improve their potential. These activities represent a great effort for the VMYPE and its internal dependencies, since they are currently carried out in person, therefore, specialists from each area must travel nationwide to be able to provide the training service. Additionally, the costs associated with this process are high, since ticket purchases must be made for trainers, travel expenses must be granted for the stay and meals of those in charge and finally, in some cases, rental of premises and other logistics may be required necessary for training. This project proposes the implementation of an Information System that allows the automation of the online learning process towards MSMEs in the industrial sector and internal commerce, so that the necessary resources for its execution can be optimized. This platform will be of the E-Learning type and will allow the generation and hosting of courses and their related materials. / Tesis

Para optimizar la comprensión de las causas que origina la falta de control en las organizaciones y qué medidas adoptan las empresas, se realiza el análisis de las posturas de los autores de 36 artículos científicos en temas relacionados con el control y la buena gobernanza. De esta forma, se identificaron cuatro subtemas detallados a continuación: entorno de control, control interno, gobierno corporativo y responsabilidad social. Del análisis se determinó que el compromiso de la alta dirección es clave para sentar las bases de los subtemas arriba mencionado. Asimismo, se evidencia que, a través del reforzamiento del cumplimiento del marco normativo y aseguramiento de estructuras sólidas de comunicación, se logra involucrar a todos los niveles de la organización con la gestión de riesgos y el control interno. Además, la alta dirección tendrá la responsabilidad de afianzar y fortalecer una cultura ética dentro de la empresa y en su entorno, así como designar los recursos necesarios para identificar las áreas de riesgo. Un comportamiento y desempeño ético permite agregar valor y atraer la inversión, lo que hace atractiva y sostenible a una organización. / To maximize understanding of the causes leading to a lack of supervision among organizations and the steps that are taken by companies, an analysis was performed regarding the positions taken by the authors of 36 scientific articles on topics related to supervision and good governance. This analysis identified four subtopics: supervision environment, internal control, corporate governance, and social responsibility. It was determined that senior management’s commitment is critical in laying the foundations for the aforementioned subtopics. It was also evidenced that, by strengthening compliance with the legal framework and assuring solid communication structures, it is possible to involve all levels of the organization in risk management and internal control. The senior management is also responsible for consolidating and strengthening an ethical culture within the company and its surrounding environment, as well as designing the necessary resources to identify risk areas. Ethical behavior and management help add value and attract investment, thus making an organization more appealing and sustainable. / Trabajo de Suficiencia Profesional

. / Mediante el presente documento se darán a conocer los fundamentos de hecho y de derecho de la denuncia por vulneración al deber de idoneidad en productos y servicios educativos interpuesta por la denunciante, asimismo, se precisarán a detalle los actos procedimentales correspondientes a la vía administrativa en la cual se encuentra inmersa, y se darán a conocer las decisiones tomadas por las autoridades administrativas en primera y segunda instancia, y el sustento de las mismas. Finalmente, se extraerá del presente expediente la materia controvertida, la misma que será analizada a través de la doctrina avocada a la responsabilidad administrativa del proveedor y al deber de idoneidad en los servicios educativos. / Through this document, the factual and legal grounds of the complaint for violation of the duty of suitability in educational products and services filed by the complainant will be made known, likewise, the procedural acts corresponding to the administrative route in the which is immersed, and the decisions taken by the administrative authorities in the first and second instance, and the support of the same will be announced. Finally, the controversial matter will be extracted from the present file, which will be analyzed through the doctrine devoted to the administrative responsibility of the provider and the duty of suitability in educational services. / Trabajo de suficiencia profesional

El presente proyecto de investigación, tiene como objetivo el impulsar el comercio interno de alimentos de origen orgánico, cultivados por pequeños agricultores del país que no cuentan con una llegada a su público objetivo y por ende no pueden impulsar sus ventas. Así mismo, buscamos brindarles a nuestros consumidores, productos de la más alta calidad con el fin de satisfacer sus demandas y cumplir con sus expectativas. Bajo esta primicia, fue que desarrollamos una plataforma web con el fin de comercializar nuestros productos de origen orgánico y además, con el fin de formar parte de la vida de nuestros usuarios, nos basamos en un plan de suscripción en donde nuestros clientes podrán seleccionar cada cuanto tiempo desean recibir uno/s de nuestros packs. Con relación a la sustentación del presente proyecto, iniciamos definiendo y segmentando a nuestro público objetivo, personas de entre 20 a 45 años de edad, de Lima Metropolitana residentes de la zona 7 y que consumen productos orgánicos con frecuencia o que se encuentran incursionando en el mundo de la comida saludable. Seguido a ello, iniciamos con las validaciones respectivas por parte de usuarios y expertos con relación a la problemática que se desea resolver y con ello brindarles la solución idónea. Así mismo, elaboramos experimentos con el fin de validar la viabilidad del presente proyecto y la solución presentada al problema. En una siguiente etapa, se realizó una planificación de concierges con el fin de recabar información relevante que nos permita validar nuestro modelo de negocio. Finalmente, realizamos el plan financiero correspondiente al proyecto, con el fin de conocer si el mismo es rentable y viable en el futuro. / The following investigation has as a primary objective to develop and impulse the internal commercialization of organic products cultivated by small Peruvian producers scattered along the Peruvian territory where they don’t have the knowledge of the many tools they can use to reach the final customer. However, we also want to bring top of the line products for our customers, keeping the quality and nutrients that the different products bring. Expectations from our clients are kept in mind while selecting every single product so we can fulfill the client’s needs. Regarding this, we took the whole state of the organic products production in our country to develop a web page so we could sell the previously selected products that come from an organic origin. On the other hand, to become part of our client’s life we decided to develop a service where clients can decide if they want to receive our products on a weekly or monthly basis. Regarding our project presentation and viability, first we had to define and do a segmentation process to identify our target audience; we found that our target audience could be found in between the age range 20 to 45 years old living on Metropolitan Lima, residents of the zone known as “Zona 7” that consume organic products frequently or that are starting to explore the world of healthy and organic type of products. Following our process in creating a service that could fulfill our clients needs we had to validate the viability of our business by gathering information from users and experts that could be potential clients about the problematic we wanted to solve by sharing with them our ways to do so. So far, we had the idea validated by our potential targets but there was a need to investigate further by doing different experiments to confirm the viability of our project and check if our solution to the problem would be accepted by the customer. Following the process, there was a planification for our concierge card with the objective of having planning’s for the upcoming phases of our business model, having costs, strategies, and steps that we should follow that would also validate our whole project. After all this was finished, the final step was to develop a financial plan so we could complete the final step to validate our project, having indicators that would tell us how our project would be viewed in the eyes of an investor and being viable in the future. / Trabajo de investigación

Objetivo: describir las características clínicas, tratamiento y el pronóstico de diferentes casos clínicos revisados durante el Internado Médico en el período junio 2021 a febrero 2022 en los establecimientos de salud: Hospital Nacional Dos de Mayo, Hospital María Auxiliadora, Policlínico Chorrisalud y Centro Médico Fesalud. Metodología: se realizó un estudio descriptivo y analítico de casos clínicos acumulados de diferentes establecimientos de salud y de los que considero obtuve los aprendizajes más significativos. Estos establecimientos fueron el Hospital Nacional Dos de Mayo y el Hospital María Auxiliadora, estos son establecimientos estatales de categoría III-1; también, del Policlínico Chorrisalud y el Centro Médico Fesalud, los cuales pertenecen a establecimientos privados de categoría I-3. Los casos se obtuvieron de las especialidades de Ginecología- Obstetricia, Cirugía - Especialidades, Pediatría – Neonatología y Medicina Interna. Resultados: se describen 30 casos clínicos, de los cuales el 50 % provienen de establecimientos de categoría III-1; mientras que, el otro 50 % han sido recopilados de los establecimientos de categoría I-3. Durante la práctica clínica se pudo observar las fortalezas y limitaciones de cada establecimiento. Además, se pudo prestar atención a los aciertos, fallos y posibilidades que tenía el personal de salud de cada establecimiento. Conclusiones: en conclusión, este trabajo demuestra la preparación de un interno de medicina antes de llegar a ser buen médico bajo tres premisas. Primero, tiene presente que trata personas con enfermedades y no solo enfermedades; segundo, demuestra sus capacidades académicas para tratar y manejar las enfermedades de sus pacientes; y por último desarrolla liderazgo para saber trabajar en grupo en beneficio del paciente. / Objective: to describe the clinical characteristics, treatment and prognosis of different clinical cases reviewed during a Medical Internship between June 2021 to February 2022 in the following health providers: Dos de Mayo National Hospital, María Auxiliadora National Hospital, Chorrisalud Clinic and Fesalud Medical Center. Methodology: a descriptive analysis and study of accumulated clinical cases from different health centers was carried out. Cases were selected based on the author’s criteria according to which were considered to contribute significantly with medical training. These establishments were Dos de Mayo National Hospital and María Auxiliadora National Hospital, categorized as III-1 per state legislation. Chorrisalud Clinic and Fesalud Medical Center, both private establishments, shared I-3 category. The cases will be collected from the specialties of OB-GYM, Surgery (general and specialties), Pediatrics, Neonatology and Internal Medicine. Results: 30 clinical cases were described, from which 50% were retrieved from III-1 category centers and the remaining 50% collected from category I-3 establishments. It was possible to observe the strengths and limitations of each establishment during clinical practice. In addition, it was possible to pay attention to the successes, failures and possibilities that the health personnel of each establishment possessed. Conclusions: in conclusion, this portfolio exemplifies and supports three important arguments for a medical intern to have before graduating. First, keeping in mind to treat the patient as a whole and not just an isolated illness; second, to demonstrate academic ability in treatment and management of said patient’s illness; lastly to establish leadership and knowing how to work as a team for the benefit of the patient. / Trabajo de Suficiencia Profesional

Esta investigación tiene por objetivo, identificar los elementos de carácter socio cultural que formaron parte del Conflicto Armado Interno (CAI) en el Perú que se logran representar como elementos socioculturales audiovisuales en el Cine Peruano. Especialmente en el caso de los largometrajes: La Boca del Lobo (1988) y Paloma de Papel (2003). El supuesto que se formuló es que el Cine Peruano utiliza el contexto sociocultural del país para la producción de material audiovisual cinematográfico y en este caso se analizó desde la situación de Conflicto Armado Interno en el Perú, considerando dos largometrajes: La boca del Lobo, estrenada en el año 1988 dirigida por Francisco Lombardi y Paloma de Papel de Fabrizio Aguilar, estrenada en el año 2003. En el transcurso del trabajo de investigación se analiza cómo lo ocurrido en el año 1980 al año 2000 en el Perú marcó un hito en la historia del país, así como en la sociedad, que vivió dichos sucesos, sembrando zozobra, miedo y terror en ellos, incluso lo que también afectó y se vio reflejado en las producciones audiovisuales nacionales. En el trabajo de campo se analizó cómo este tipo de largometrajes hacen uso de elementos del contexto sociocultural de la época; como lo es el Conflicto Armado Interno, recreando la realidad de esa época histórica, en algunos productos audiovisuales nacionales como los largometrajes. Por tanto, a lo largo de estas páginas se evidenciará cómo el cine peruano si hace uso del contexto sociocultural en sus historias y lo replica a través de elementos socioculturales audiovisuales, centrándose en el caso de las películas propuestas: La boca del Lobo y Paloma de Papel. / The purpose of this research is to identify the elements of a socio-cultural nature that were part of the internal armed struggle in Peru, that are evidenced in sociocultural audiovisual elements in the Peruvian Cinema, especially in the cases of the feature films: La Boca del Lobo (1988) and Paloma de Papel (2003). The assumptions that were formulated is that the Peruvian Cinema uses the sociocultural context of the country for the production of cinematographic audiovisual material and this case was analyzed from the situation of the Internal Armed conflict in Peru, considering two feature films: La Boca del Lobo, released in in 1988 directed by Francisco Lombardi and Paloma de Papel by Fabrizio Aguilar, released in 2003. In the course of the research work, it is analyzed, how what happened in the year 1980 and 2000 in Peru marked a milestone in the history of the country, as well as in the society that lived through these events, sowing anxiety, fear and terror in them, even reducing audience attendance at the cinema. In the field work, it was analyzed, how this type of feature films makes use of elements from the sociocultural context of the time; as is the internal armed conflict, recreating the reality of that historical period, in some national audiovisual products such as feature films. Therefore, throughout these pages it will be evident how Peruvian cinema does make use of the sociocultural context in its stories and more in the case of the proposed films: La Boca del Lobo and Paloma de Papel. / Tesis

El correcto establecimiento de un Sistema de Control Interno se torna apremiante en todas las empresas, tanto públicas como privadas, para mejorar sus resultados, reducir riesgos y aprovechar correctamente los recursos que manejan. En este contexto, se ha detectado que el sector de turismo es uno de los que más se ha desarrollado en el Perú en los últimos años, contribuyendo en el PBI del país de manera significativa, lo que ha permitido que el mercado permanezca en continua expansión; pero en el que hay mucha informalidad y desorden, que aún no puede controlarse. Es por ello, que la presente investigación tiene como objetivo principal identificar el impacto que tiene la falta de un Sistema de Control Interno basado en el modelo Coso 2013 en la gestión financiera de los operadores de turismo receptivo en el distrito de Miraflores. Se tomó como objeto de estudio a los operadores turísticos porque se observó que están desarrollandose, en la mayoría de los casos, de forma empírica, sin una correcta planificación o estudio, y teniendo una visión a corto plazo. La investigación es de tipo explicativa, no experimental. Para la recolección de datos se revisaron antecedentes, se profundizó en temas del sector, se observó a una empresa Modelo representativa, y se realizaron cuestionarios y entrevistas a profundidad. / The correct establishment of an Internal Control System becomes urgent in all companies, both public and private, to improve their results, reduce risks and properly utilize their resources. In this context, it has been detected that the tourism sector is one of the most developed in Peru in recent years, contributing significantly to the country's GDP, which has allowed the market to remain in continuous expansion; but there is still too much informality and disorder, which cannot be controlled yet. For this reason, this research has as main objective to identify the impact that the lack of an Internal Control System has, based on the Coso 2013 model, in the financial management of receptive tourism operators in the district of Miraflores. Tour operators were taken as an object of study because it was observed that they are developing in the majority of cases empirically, without proper planning or study, and having a short-term vision. The research is explanatory, not experimental. For the collection of information, background checks were reviewed, sector topics were studied, a representative Model company was observed, and in-depth questionnaires and interviews were conducted. / Tesis