Relationship Between Internal Control and Procurement Processes of Goods and Services in a Municipality in Lima
DOI:
https://doi.org/10.47606/ACVEN/PH0459Keywords:
internal control, public procurement, goods and services, municipal management.Abstract
The present study aimed to determine the relationship between internal control and procurement processes of goods and services in a municipality located in Lima. The general hypothesis proposed that there is a significant relationship between both variables. The research was developed under a quantitative approach, with a non experimental, cross sectional, and correlational design. The population consisted of 50 public servants linked to administrative and procurement areas, using a census sampling method. A structured questionnaire with a Likert type scale was used, validated through expert judgment and with adequate reliability (a > 0.80). The statistical analysis included descriptive and inferential statistics; due to the absence of normality, the Spearman Rho coefficient was applied. The results showed a positive and strong relationship between internal control and procurement processes (rho = 0.781; p < 0.05). It is concluded that a properly structured internal control system is associated with greater efficiency and transparency in public procurement. As a limitation, the study is limited to a single municipality, which restricts the generalization of the findings.
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Copyright (c) 2026 Yossep Manuel Julca-Santos , William Cruz-Gonzales , Santiago Saturnino Patricio-Aparicio , Carmen Giovanna Cruz-Chagmani de Paye , Javier Eduardo Paredes-Iparraguirre , César Felipe Gallardo-Mansilla
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