The implementation of internal control in the District Municipality of Independence (DMI) in Ancash does not contribute to achieving its objectives and targets established in the expenses execution for investment projects; during the 2007 - 2011 period, the Entity did not complete the execution of investment projects scheduled in the Opening Institutional Budget (PIA) and the Institutional Operating Budget (POI), al-though it had available budget, generating complaints and discomfort in the population, in some cases in emerging areas. This study has shown that factors such as non-qualified personnel, failure of standards and policies, poor control of their resources- including the attitude of the entity ́s management - affected negati-vely on the implementation of control policies in the expenses execution of investment projects.

The implementation of internal control in the District Municipality of Independence (DMI) in Ancash does not contribute to achieving its objectives and targets established in the expenses execution for investment projects; during the 2007 - 2011 period, the Entity did not complete the execution of investment projects scheduled in the Opening Institutional Budget (PIA) and the Institutional Operating Budget (POI), al-though it had available budget, generating complaints and discomfort in the population, in some cases in emerging areas. This study has shown that factors such as non-qualified personnel, failure of standards and policies, poor control of their resources- including the attitude of the entity ́s management - affected negati-vely on the implementation of control policies in the expenses execution of investment projects.

La investigación tuvo como objetivo general, determinar la calidad de las sentencias de primera y segunda instancia sobre violación sexual de menor de edad, según los parámetros normativos, doctrinarios y jurisprudenciales pertinentes, en el expediente N° 00438-2012-0-0201-SP-PE-01, del Distrito Judicial de Ancash, 2017. Es de tipo, cuantitativo cualitativo; nivel exploratorio descriptivo; y diseño no experimental; retrospectivo, y transversal. La recolección de datos se realizó, de un expediente seleccionado mediante muestreo por conveniencia, utilizando las técnicas de la observación, y el análisis de contenido, y una lista de cotejo, validado mediante juicio de expertos. Los resultados revelaron que la calidad de la parte expositiva, considerativa y resolutiva, pertenecientes a: la sentencia de primera instancia fue de rango alta, alta y alta; y de la sentencia de segunda i...