The present research examines the relationship between internal control and budget execution at the National Commission for Development and Life Without Drugs (DEVIDA) in the Zonal Office of Iquitos during the year 2024. The study adopted a basic methodology with a quantitative approach and a descriptive-correlational level, employing a non-experimental cross-sectional design. The entire population of 20 employees was surveyed. Descriptive results revealed that 100% of respondents rated both internal control and budget execution as "good." However, inferential analysis, using Pearson's correlation coefficient (r = 0.425, p = 0.062), indicated a moderate positive correlation but without statistical significance between the two variables. Consequently, the research concludes that no significant relationship was found between internal control and budget execution at DEVIDA Iquitos during 20...