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Purpose: The purpose of this research is profound and vital: to seek to understand the relationship between road safety management and preventive culture in the face of traffic accidents, focused on the city of Chachapoyas, Peru. Theoretical Framework: Sheds light on an alarming panorama worldwide. Deficiencies in road safety management, evidenced in areas such as infrastructure, vehicle condition, victim care and in institutional management itself, are an urgent call for attention. The current preventive culture leaves much to be desired, with measures that, although present, do not achieve the expected effectiveness. Drivers show negligent attitudes, vehicles have technical deficiencies and factors such as driving under the influence of substances aggravate the problem. Design / Methodology / Approach: applied research was chosen. The structure of this study was based on a non-experimental cross-sectional correlational design. The sample was carefully selected, composed of 61 workers of the transit regulatory agency. Results: The results were not encouraging. It was found that road safety management is rated at a worrying 71% at an inadequate level. At the same time, accident prevention culture reached 69% in the same category. Statistical indicators, such as Kendall's Tau-b and Spearman's Rho, support the relevance of these results. Research, practical and societal implications: Research is even more exciting when considering the impact of technology on road safety and driver psychology. How do safety systems adapt and evolve? What is the driver's reaction to these innovations? From a more human perspective, understanding driver motivations and attitudes is vital for future interventions. The practical and societal implications of this study are enormous. It highlights the imperative need to review our institutions and regulations. It is not enough to establish policies; their effective implementation must be ensured. At the same time, it shows the import

Purpose: The objective was to determine the relationship between internal control and treasury management in a Peruvian municipality.   Theoretical framework: The theory used allowed for an in-depth study of internal control and treasury management, demonstrating that compliance with supervision and control activities greatly reduces the risks of embezzlement in the public sector.   Design/methodology/approach: A quantitative, applied, non-experimental, cross-sectional, descriptive and correlational methodology was used; the sample consisted of 75 workers of the municipality.   Results: It became evident that when internal control is deficient, treasury management is deficient in 78.8%, as is the case with each of its dimensions. In addition, they obtained a p=0.000<0.05, allowing to accept the alternative, and also obtained a Spearman's Rho of 0.554. Research, practical and social implications: When operational guidelines are not followed in the treasury management phases, the process will be deficient, which will result in misapplication of public funds because there will not be sufficient economic funds to cover the municipality's needs. Therefore, it is important to follow the rules established in the entity.   Originality / value: Concluding that internal control is related to treasury management in the municipality studied; this is due to the fact that, by complying with the appropriate rules and stipulated in the entity, that officials and authorities encourage ethical values throughout the institution and comply with the assigned functions, then the operational guidelines in treasury management will be complied with.