Proposal for a Directive on Internal Control in a Public Institution

Tapia L.; Fernandez A.; Couto G.; Pimentel P.; Castanho R.A. · WSEAS Transactions on Business and Economics (2024) · DOI: 10.37394/23207.2024.21.39

Resumen

The main challenge of Internal Control is to give dynamism to Administrative Management to adapt to modern needs. The research aimed to propose an Internal Control directive to strengthen administrative management at the Lambayeque Regional Headquarters with a descriptive study., non-experimental design, quantitative research, using the survey information collection technique, validated by experts, applying to a sample of 50 workers, the data were processed in the SPSS V27 software, obtaining results that showed that the Regional Headquarters presents weaknesses in the five dimensions of Internal Control and the four of administrative management, the result of 86%, was the highest score that the respondents favorably favored the proposal for the Internal Control directive, followed by 78%. in favor of defining the roles of the officials and servers involved, the corresponding responsibilities, among others, which will allow for better administrative management, as well as the determination of the corresponding responsibilities in the event of non-compliance and the induction or training that is required.

Instituciones: Universidad César Vallejo