Sistema de control interno y su relación con la gestión logística en la Municipalidad Distrital de San Juan Bautista año 2024

• Autores: Cavagneri Huaymana, Lucia Milagros, Pérez Rengifo, Josué David
• Formato: tesis de grado
• Fecha de Publicación: 2025
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/12241
• Enlace del recurso: https://hdl.handle.net/20.500.12737/12241
• Nivel de acceso: acceso abierto
• Materia: Supervisión interna; Sistemas de control; Logística; Municipalidad; https://purl.org/pe-repo/ocde/ford#5.02.06

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 risk assessment optimizes procedures and minimizes incidents. Asimismo, the correct application of control activities allows to reduce deviations and guarantee normative compliance. However, deficiencies have been detected in internal communication and supervision, which affect the coordination and execution of logistics processes. In conclusion, the importance of internal control is reaffirmed as a determining factor in logistics management, recommending strengthening supervision, improving internal communication and implementing continuous training strategies to optimize administrative and operational processes in the municipality.