Internal control modalities and their effectiveness against corruption in municipalities for the year 2022

• Autor: Vélez Arana, José Sócrates
• Formato: artículo
• Fecha de Publicación: 2023
• Institución: Universidad Nacional Jorge Basadre Grohmann
• Repositorio: Revistas - Universidad Nacional Jorge Basadre Grohmann
• Lenguaje: español
• OAI Identifier: oai:revistas.unjbg.edu.pe:article/1747
• Enlace del recurso: https://revistas.unjbg.edu.pe/index.php/eyn/article/view/1747
• Nivel de acceso: acceso abierto
• Materia: control interno; corrupción; efectividad; municipalidad; Internal Control, Corruption, effectiveness, municipality

The present investigation had as a general objective, to analyze the influence of the internal control modalities in the effectiveness against Corruption in municipalities in the year 2022. The study that corresponds to this investigation for the purpose and purpose was basic, due to the nature of the data it has a qualitative approach, and corresponded to a case study. The category analyzed was Internal control modalities, and simultaneous control and subsequent control were evaluated as subcategories. The scenario corresponds to the area of Metropolitan Lima where the participants who were auditors with more than 10 years of experience in government auditing work. For the collection of information, an interview was used. As a result of processing the responses of the group of auditors in the Atlas ti software, the following idea was obtained based on the rooting of the codes: "Low accountability and poor work experience lead to low municipal efficiency, encouraged by a null governmental opinion, which raises the degree of corruption”. It was concluded that simultaneous control as a modality of Internal Control in municipalities has a greater impact in the fight against corruption, and that subsequent control when it is a consequence of the application of simultaneous control is more effective.