Internal control and financial auditing in the quality of budget execution at a local government in Peru; [Controle interno e auditoria financeira na qualidade da execução orçamentária em um governo local no Peru]

Curo W.Q.; Asenjo Muro E.D.; Cernaqué Miranda O.C.; Guivin Guadalupe A.L. · Sapienza (2025) · DOI: 10.51798/sijis.v6i2.831

Resumen

This study investigates the influence of internal control and financial auditing on the quality of budget execution within a local government in Ayacucho, Peru, in 2023. Employing an applied, quantitative approach with a non-experimental, descriptive, and causal-correlational design, the research surveyed all 100 employees of the Huamanga provincial entity. The survey instrument demonstrated high reliability (Cronbach's Alpha: internal control 0.975, financial audit 0.965, budget execution 0.948). Results from ordinal logistic regression, with a Nagelkerke R2 of 0.697 (69.70%), indicate a significant positive influence of both internal control and financial auditing on budget execution quality. Specifically, the dependent variable "Budget execution" at the "Basic" level (2) exhibited a significant p-value (p=0.000 < 0.05). These findings highlight the critical role of robust control mechanisms in enhancing public spending efficiency and accountability in local government.

Instituciones: Universidad Peruana de Ciencias Aplicadas; Universidad César Vallejo; Universidad Nacional Intercultural Fabiola Salazar Leguía de Bagua