ARTÍCULOS
Y NOTICIAS

DECENTRALIZED FINANCE

It is evident that the digital transformation that we are experiencing, the world is changing; however, we still do not know what the new economic, social and technological reality will be. It is normal these days we use digital payment means such as Yape or Plin, technology that we did not imagine a few years ago, this leads us to ask ourselves what other technological innovations will we use in

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TECHNOLOGICAL INNOVATIONS – ORIGINS OF THE FINTECH

The purpose of this article is to briefly explain how Fintech originated, a term that in certain social circles is believed to be well understood; However, in a survey conducted in 2020 by a Peruvian university with a total of approximately 1,000 people, only 10% of those surveyed stated that they had heard Fintech brands or companies and the rest had not listened and had no notion of the matter.

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AUDITING CHALLENGES IN THE DIGITAL REVOLUTION

The Digital Revolution We have often read about the “Industrial Revolution”, and we understand that they are those deep processes that have become in history and have transformed the known reality, creating new forms of social organization, new economic models and new production models. Currently, (04) four revolutions are discussed: a first associated with the use of water and value in machines within the production process, a second revolution associated

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THE DIFFERENCE IN EXCHANGE AND ITS IMPACT ON THE BUDGETS OF NON-PROFIT ENTITIES

In Peru, during the last months of this year, the Peruvian currency has had a significant variation with respect to the foreign currency, which has had an effect on the budgets approved by the cooperation entities and that are being executed by the counterparts. As is known, in Peru, the Entities and Institutions of International Technical Cooperation established abroad (ENIEX) or other entities that carry out aid activities, have as

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RELATIONSHIP BETWEEN BUREAUCRATIC REGULATIONS AND THE BUSINESS ENVIRONMENT

Those of us who are directly linked to companies and their greater or lesser difficulties to face investments and business in our Latin American countries, we know how arduous and costly that path can be. The World Bank publishes, annually, the conclusions of the DOING BUSINESS survey, a program that collects information from 190 countries around the world and to which we are contributing in each country and as part

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KEYS TO GOOD FINANCIAL HEALTH

Health is one of the concepts most defended by the World Health Organization (WHO), which defines it as “a state of complete physical, mental and socio-economic well-being, not only the absence of disease or illness.” Mental health and well-being are critical to our collective and individual ability to think, express feelings, interact with others, earn a living, and enjoy life. Good financial health directly influences good physical and mental health,

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CRYPTOCURRENCY AND BLOCKCHAIN: NEW CHALLENGES IN THE AUDITING PROFESSION

Specifying the concept of cryptocurrencies, defined as digital money, they presume to make payments in a fast, free, and safe way around the planet. As auditors, the current mechanism to which we can apply procedures to determine a security guarantee is through the blockchain, better known by its English name as “blockchain”. The blockchain, which is the shared database where any transaction is stored, could be defined as a book

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CHANGE OF ORGANIZATIONAL CULTURE TO ENHANCE YOUR BUSINESS

There is no doubt that the year 2020 has come to mark an unprecedented change for organizations, commercial entities had to reinvent themselves in such a way that it allowed them to survive in the face of the crisis that the closure brought with it, industrial companies had to carry out personnel management that avoid a massive contagion by the Pandemic, and the service entities were no exception, both small

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COVID-19 AND CRYPTOYUAN: CHECKMAT TO THE USD HEGEMONY

2020 was a different year. The COVID-19 pandemic put a brake on the planet’s economic activity, including that of rich and poor countries, while filling its hospitals, and in some cases its cemeteries, with a good number of its citizens, both poor and rich. However, the country from which the virus came out did not seem to show major problems in terms of contagion and deaths. Here it is important

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THE IMPORTANCE OF THE ROLE OF THE INTERNAL AUDITOR IN ORGANIZATIONAL RISK MANAGEMENT

Risk management aims to add sustainable value to the organization, gives a plus and an advantage over the market and the environment in which it operates, it is a key part of the strategic management of organizations. Enterprise risk management (ERM) is a structured, consistent and continuous process implemented throughout the organization to identify, evaluate, measure and report threats and opportunities that affect the ability to achieve the achievement of

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