Internal Control and Budget Execution in Peruvian Municipalities

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The study examined the relationship between internal control and budget execution in Peruvian municipalities. A representative sample of 53 municipal workers from two Peruvian provinces was selected based on basic research and a quantitative correlational methodology. In contrast, standardized surve...

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Detalles Bibliográficos
Autor: Alvarado Leguia, Angela Andrea
Formato: artículo
Fecha de Publicación:2024
Institución:Universidad Cesar Vallejo
Repositorio:UCV-Institucional
Lenguaje:inglés
OAI Identifier:oai:repositorio.ucv.edu.pe:20.500.12692/168002
Enlace del recurso:https://nano-ntp.com/index.php/nano/article/view/4675/3622
https://hdl.handle.net/20.500.12692/168002
https://doi.org/10.62441/nano-ntp.vi.4675
Nivel de acceso:acceso abierto
Materia:Internal control
Execution
Municipalities
Budget
https://purl.org/pe-repo/ocde/ford#5.06.02
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dc.title.es_PE.fl_str_mv Internal Control and Budget Execution in Peruvian Municipalities
title Internal Control and Budget Execution in Peruvian Municipalities
spellingShingle Internal Control and Budget Execution in Peruvian Municipalities
Alvarado Leguia, Angela Andrea
Internal control
Execution
Municipalities
Budget
https://purl.org/pe-repo/ocde/ford#5.06.02
title_short Internal Control and Budget Execution in Peruvian Municipalities
title_full Internal Control and Budget Execution in Peruvian Municipalities
title_fullStr Internal Control and Budget Execution in Peruvian Municipalities
title_full_unstemmed Internal Control and Budget Execution in Peruvian Municipalities
title_sort Internal Control and Budget Execution in Peruvian Municipalities
author Alvarado Leguia, Angela Andrea
author_facet Alvarado Leguia, Angela Andrea
author_role author
dc.contributor.author.fl_str_mv Alvarado Leguia, Angela Andrea
dc.subject.es_PE.fl_str_mv Internal control
Execution
Municipalities
Budget
topic Internal control
Execution
Municipalities
Budget
https://purl.org/pe-repo/ocde/ford#5.06.02
dc.subject.ocde.es_PE.fl_str_mv https://purl.org/pe-repo/ocde/ford#5.06.02
description The study examined the relationship between internal control and budget execution in Peruvian municipalities. A representative sample of 53 municipal workers from two Peruvian provinces was selected based on basic research and a quantitative correlational methodology. In contrast, standardized surveys and questionnaires were employed as data collection instruments. These were evaluated for content and construct validity, as well as reliability, through the use of Cronbach's alpha to ascertain the internal consistency of the questionnaires. The results demonstrate that all the variables under investigation, including internal control, control environment, risk assessment, control activities, information and communication, and supervision, are significantly correlated with budget execution. These notable correlations indicate that enhancements in these domains could have a favorable influence on budget execution.
publishDate 2024
dc.date.accessioned.none.fl_str_mv 2025-08-18T19:58:29Z
dc.date.available.none.fl_str_mv 2025-08-18T19:58:29Z
dc.date.issued.fl_str_mv 2024
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dc.identifier.uri.none.fl_str_mv https://nano-ntp.com/index.php/nano/article/view/4675/3622
https://hdl.handle.net/20.500.12692/168002
dc.identifier.doi.none.fl_str_mv https://doi.org/10.62441/nano-ntp.vi.4675
identifier_str_mv 2235-2074
url https://nano-ntp.com/index.php/nano/article/view/4675/3622
https://hdl.handle.net/20.500.12692/168002
https://doi.org/10.62441/nano-ntp.vi.4675
dc.language.iso.es_PE.fl_str_mv eng
language eng
dc.relation.ispartofseries.none.fl_str_mv Nanotechnology Perceptions;Vol.20, S16 (2024)
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dc.publisher.es_PE.fl_str_mv Peruvian Institute of Applied Sciences
dc.publisher.country.es_PE.fl_str_mv PE
dc.source.es_PE.fl_str_mv Repositorio Institucional - UCV
Universidad César Vallejo
dc.source.none.fl_str_mv reponame:UCV-Institucional
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The results demonstrate that all the variables under investigation, including internal control, control environment, risk assessment, control activities, information and communication, and supervision, are significantly correlated with budget execution. These notable correlations indicate that enhancements in these domains could have a favorable influence on budget execution.TrujilloEscuela de PosgradoGestión de Políticas Públicas y del TerritorioEducación y calidad educativaApoyo a la reducción de brechas y carencias en la educación en todos sus nivelesAlianza para lograr los objetivosPRESENCIALapplication/pdfengPeruvian Institute of Applied SciencesPENanotechnology Perceptions;Vol.20, S16 (2024)https://nano-ntp.com/index.php/nano/article/view/4675/3622urn:issn: 2235-2074info:eu-repo/semantics/openAccesshttps://creativecommons.org/licenses/by/4.0/Repositorio Institucional - UCVUniversidad César Vallejoreponame:UCV-Institucionalinstname:Universidad Cesar Vallejoinstacron:UCVInternal controlExecutionMunicipalitiesBudgethttps://purl.org/pe-repo/ocde/ford#5.06.02Internal Control and Budget Execution in Peruvian Municipalitiesinfo:eu-repo/semantics/articleDoctorado en Gestión Pública y GobernabilidadUniversidad César Vallejo. 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