An analysis of the internal control of maintenance expenses was conducted in an educational institution, using a quantitative and descriptive non-experimental design approach, with a cross-sectional type. A convenience non-probabilistic sample was selected, composed of workers from administrative areas. Literature from authors such as Álvarez-Sanango et al. (2020), Bakhtigozina et al. (2018), Bermeo-Giraldo et al. (2021), Carrillo et al. (2021), and Cevallos Villegas et al. (2018), among others, was consulted. A survey was used and a Likert scale form was applied, with 29 printed items, in a face-to-face interview. The results showed that 76.85 % of the workers reported a stable and secure organizational culture, with practices based on ethical values, effective communication, and a clear assignment of responsibilities, which favored a good organizational climate. Additionally, it was p...