The importance of internal control in the execution management of public works – Peru
PDF
HTML

Keywords

internal control
work execution management
institutional control body

How to Cite

Contreras PortocarreroJ. del P., Baique TimanaD. B., Cacho RevillaA., & RevillaA. (2022). The importance of internal control in the execution management of public works – Peru. Universidad Ciencia Y Tecnología, 26(113), 79-85. https://doi.org/10.47460/uct.v26i113.573

Abstract

The objective of the study was to make a proposal for an internal control model, analyzing the Peruvian legislation in the specific area related to the management of the execution of the works "Improvement of the Jayanca Highway, Pampa de Lino" - GORE Lambayeque, through a quantitative study with a descriptive purpose and non-experimental design using a sample of 20 workers from the Institutional Control Unit of the Regional Directorate, among managers, professionals, and technicians. Using the survey technique, whose instrument was the Likert scale questionnaire. Confirming the results that the management of the execution of work is regular, according to the qualification given by 60% of the workers surveyed, the same happening with the dimensions being in the same range. Concluding that the objective of the proposal is to achieve the effectiveness of internal control in the management of the execution of the work "Improvement of the Jayanca highway, Pampa de Lino" - GORE Lambayeque, providing a timely, correct, efficient and transparent use in the management of state assets and resources.

Keywords: Internal control, work execution management, institutional control body.

https://doi.org/10.47460/uct.v26i113.573
PDF
HTML

References

[1]J. Vinueza y R. Robalino, «Optimización and internal control in the use of public resources in the improvement of administrative management,» Fipcaec, nº
14-38, 2020.
[2]N. Quinaluis, V. Ponce, S. Muñoz, X. Ortega y J. Pérez, «Internal control and its application tools between Coso and Coco,» Cofín Habana, nº 268-283, 2018.
[3]P. Serrano, L. Señalin, F. Vega y J. Herrera, «The internal control as an indispensable tool for an efficient financial and accouting management in the banana companies of the canton Machala - Ecuador,» Espacios, nº30-39, 2018.
[4]E. Grifa, «Development of a model for economic and temporal monitoring and control during the execution phase in public works. Integration of information
for advanced detection of cost overruns-IMADO,» España, 2017.
[5]J. Gamboa, S. Puente y P. Vera, «Importance of internal control in the public sector,» nº 487-502, 2016.
[6]R. Abad, «The execution of the public works contact. The unsolvable problem of the modification.,» Madrid, 2015.
[7]A. Fpuro, «El control interno y la ejecución del presupuesto público en el Gobierno Regional de Madre de Dios - 2018,» Trujillo, 2019.
[8]A. Díaz, «Control interno y su influencia en los procesos de contrataciones en la Dirección Zonal de Cajamarca - Agro Rural, 2017,» Cajamarca, 2019.
[9]R. Gutiérrez, «Factores críticos que influyen en la gestión de ejecución de obras y su impacto en el desarrollo de la Región Puno,» Puno, 2018.
[10]I. Monzón, «Control interno y la gestión de contrataciones de servicios en el Gobierno Regional de Apurimac, 2018,» Apurímac, 2018.
[11]J. Castillo, «El control interno para la efectividad de la gestión municipal del distrito de Cieneguilla año 2016 al 2018,» Lima, 2018.
[12]R. Hernández, C. Fernández y P. Baptista, Metodología de la investigación - Sexta edición, Mexico: Mc-Graw Hill Education, 2014.
[13]Contraloria General de la República, «www.contraloria.gob.pe,» 13 04 2019. [En línea].
Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Downloads

Download data is not yet available.