El sistema de control interno en el cumplimiento de recomendaciones del informe de auditoría financiera en una entidad pública de Perú
Year: 2025
Type: article
Study design: Observational Study
Abstract: The implementation of an effective internal control system in public administration faces several challenges, including an organizational culture that does not promote transparency or accountability, a lack of technological infrastructure for monitoring and evaluation, and insufficient leadership to drive its development. These weaknesses create vulnerabilities that compromise operational efficiency, the legality of public spending, and citizens' trust in state institutions. In this context, the objective of the study was to determine how the internal control system influences compliance with the recommendations derived from the financial audit report in the Regional Government of Tacna. A quantitative approach was employed, with a non-experimental design, applied type, and explanatory level. A questionnaire was administered to 133 employees involved in financial functions. The results indicate that 59.4% perceive the implementation of the internal control system as regular, and 60.1% consider the level of compliance with recommendations to be regular as well. Furthermore, the statistical analysis revealed a significant relationship between both variables. It is concluded that the internal control system still shows limited development and only partial execution of audit recommendations; however, as its implementation is strengthened, the institutional capacity to respond to audit findings is expected to increase.
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4413155642