Control interno y la ejecución presupuestal de la comisión nacional para el desarrollo y vida sin drogas de la oficina zonal Iquitos año 2024

• Autores: Céspedes Rolin, Angelo Lister, Gavilan Quintanilla, Edgar Luis
• 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:20.500.12737/12097
• Enlace del recurso: https://hdl.handle.net/20.500.12737/12097
• Nivel de acceso: acceso abierto
• Materia: Supervisión interna; Ejecución del presupuesto; Organismos del estado; https://purl.org/pe-repo/ocde/ford#5.06.02

The present research examines the relationship between internal control and budget execution at the National Commission for Development and Life Without Drugs (DEVIDA) in the Zonal Office of Iquitos during the year 2024. The study adopted a basic methodology with a quantitative approach and a descriptive-correlational level, employing a non-experimental cross-sectional design. The entire population of 20 employees was surveyed. Descriptive results revealed that 100% of respondents rated both internal control and budget execution as "good." However, inferential analysis, using Pearson's correlation coefficient (r = 0.425, p = 0.062), indicated a moderate positive correlation but without statistical significance between the two variables. Consequently, the research concludes that no significant relationship was found between internal control and budget execution at DEVIDA Iquitos during 2024. The highly positive perception of both variables, despite the absence of statistically significant evaluation, suggests a possible disconnect between perceived effectiveness and actual impact or the influence of other factors on budget execution. This discrepancy may indicate the need for a more comprehensive evaluation of internal control mechanisms that goes beyond employees' perceptions, incorporating objective performance indicators or a mixed-method approach in future research.