A robust internal control system within Peru's municipalities can improve efficiency, transparency and reduce risks and irregularities in logistics and public resource management. Therefore, the present investigation has the objective of identifying the relationship between the internal control system and logistical management in the Municipality District of San Juan Bautista in 2024, with an observational quantitative approach and correlational experimental design, considering as a population the employees of the administrative area of the Municipality District of San Juan Bautista, the results evidenced a relationship positive impact between the internal control system and logistics management in the Municipality District of San Juan Bautista, highlighting its impact on operational efficiency. It was identified that a solid control environment favors decision making, while an adequate ...