1. Internal Control and Procurement of Goods and Services in a Peruvian Municipality
- Author
-
Andrade, Diana Lisbeth Valdivia, Rosado, Carmela Elisa Salvador, Becerra, Deysi Elisabeth Correa, López, Rita de Jesús Toro, Jurado, Fatima de la Merced Pinglo, and Rodriguez, Victor Hugo Puican
- Subjects
Service ,Inspection ,Control ,Entity ,Contracting ,Management - Abstract
Purpose: The general objective was to determine the relationship between internal control and the acquisition of goods and services under eight tax units in a Peruvian municipality. Theoretical framework: The information previously studied by several authors and the contribution made visible in the findings of this work will allow future researchers to obtain the best possible understanding of the subject in question. Design/methodology/approach: A basic, non-experimental, cross-sectional, descriptive-correlational research study was used; the population and the sample consisted of 50 workers of a municipality; in addition, the survey technique was used and the instrument was the questionnaire. Findings: Internal control was found to be 90% deficient, while the acquisition of goods and services was found to be 94% deficient; in addition, a p=0.000
- Published
- 2023