Control interno y la ejecución presupuestal de la Municipalidad Distrital de San Juan 2025

• Autores: Freitas Villavicencio, Ariana Alexandra, Figueroa Shapiama, Linni Kenni
• Formato: tesis de maestría
• Fecha de Publicación: 2025
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/12548
• Enlace del recurso: https://hdl.handle.net/20.500.12737/12548
• Nivel de acceso: acceso abierto
• Materia: Certificación del crédito presupuestario; Fase de compromiso; Fase de devengado; https://purl.org/pe-repo/ocde/ford#5.06.02

The purpose of this research was to determine the extent to which internal control is related to budget execution in the District Municipality of San Juan 2025. The study was a basic, quantitative, correlational and non-experimental cross-sectional design. The sample was taken from the total population of 45 workers. In the results, in the internal control variable, 15.5% responded that it was low and 48.9% that it was high. On the budget execution variable, 11.1% responded that it was low and 46.7% that it was high. Likewise, the chi-square test yielded a significance value of 0.000<0.05, which indicates that internal control is significantly related to budget execution in the District Municipality of San Juan 2025.