Internal control as a tool to improve per diem accountability in local governments

Vasquez-Lozada A.E.; Cordova-Buiza F.; Larico-Vilca N.M.; Gallegos-Chiarella G.K. · Public Money and Management (2026) · DOI: 10.1080/09540962.2026.2677149

Resumen

Internal control is essential to ensuring transparency and efficiency in the management of ‘per diems’, understood as travel allowances and daily expenses assigned to public employees during official duties, within municipal governments. However, the lack of internal evaluations often leads to poor accountability. This study examines the relationship between internal control and per diem accountability using a quantitative correlational approach with a non-experimental, cross-sectional design. A sample of 78 employees was analysed. The results show that 73.1% of employees were indifferent to internal control, while 70.5% considered per diem accountability satisfactory. Significant relationships were found between various internal control components and accountability. Specifically, risk assessment, supervision, and control activities play a key role in improving per diem compliance. The authors show that strengthening internal control mechanisms can significantly enhance per diem accountability, promoting greater transparency and responsible management of municipal resources while fostering public trust in government administration.

Instituciones: Universidad Privada del Norte