Control interno y cumplimiento de las tasas judiciales en una Corte Superior de Justicia de Perú

Abstract

The objective of the investigation was to establish the relationship between internal control and compliance with judicial fees in a Superior Court of Justice of Peru. The methodology was quantitative, applied, non-experimental-cross-sectional and correlational, two questionnaires were administered to 35 employees of the administrative and accounting area of a superior court of justice, using the survey technique, allowing information on the variables to be collected. The results showed that, the values of sig. bilateral are 0.000, lower than the 0.05 threshold. This confirms that internal control is significantly and highly related to compliance with judicial fees in a Superior Court of Justice, according to the Rho of 0.661. It was concluded that a higher level of internal control in the management of court processes and resources is associated with better levels of compliance with payment obligations for court fees, and vice versa.