Internal Control and Its Application in Public Management: a
Literature Review
LIDIA MARGOT TAPIA CACHAY
Cesar Vallejo University, PERÚ
ORCID: https://orcid.org/0000-0001-7167-5986
GUALTER COUTO
School of Business and Economics and CEEAplA
University of Azores
9500-321 Ponta Delgada, Portugal
PORTUGAL
ORCID: https://orcid.org/0000-0001-5560-5101
PEDRO PIMENTEL
School of Business and Economics and CEEAplA
University of Azores
9500-321 Ponta Delgada, Portugal
PORTUGAL
RUI ALEXANDRE CASTANHO
College of Business and Economics, University of Johannesburg
PO Box 524, Auckland Park
SOUTH AFRICA
Abstract: Currently, having a transparent and orderly public institution is related to the public
policy of modernization of the state, which is not easy because it requires managers who have the
will to implement an internal control system that allows the efficiency and effectiveness of the
acts of the entities. The internal control in recent years has greater relevance seeking that the state
entities are strengthened through new processes and changes of actions that allow transparency
and achieve the objectives set and have an efficient management with a level of security of their
administrative acts. The objective of this research is to study the simplification of actions and
administrative transformations in public management through internal control. The methodology
used for the literature review was descriptive, a search was made through the Scopus database,
obtaining general data of 24 records, a not very significant number for the topic addressed, which
has been subjected to bibliometric analysis that allowed to determine that the growth of
publications from 1977 to 2020 has had an insignificant growth, having been accentuated in 2
publications from 2019 to 2020, likewise the greatest number of researches have been carried out
in undefined countries, followed by Portugal, United Kingdom and United States, being the article
the publication medium that has the greatest significance and the area that stands out most in
publications is the social sciences followed by the economic sciences. Likewise, the Vos viewer
was used to obtain the study map and the heat map of the Internal Control and Public Management
theme. From the analysis, the theories related to the paradigms of internal control and public
management have been analyzed, which will lead us to understand the changes or actions that
public entities have or have had.
Keywords: Internal Control, Public management, Public Administration.
Received: July 5, 2021. Revised: December 21, 2021. Accepted: January 15, 2022. Published: January 16, 2022.
WSEAS TRANSACTIONS on BUSINESS and ECONOMICS
DOI: 10.37394/23207.2022.19.29
Lidia Margot Tapia Cachay, Gualter Couto,
Pedro Pimentel, Rui Alexandre Castanho
E-ISSN: 2224-2899
326
Volume 19, 2022
1. Introduction
Internal control, in the world for decades has
been considered as an accounting tool to
verify or examine; over the years this has
been evolving, especially after various
financial scandals due to inefficient
management of the companies involved,
currently there is a broader understanding
and it is necessary that a change of ideas, as
referred by Miaja Fol [1] the cultural change,
of the new generations of public
administration servers, familiar with the
novel reforms must understand internal
control, incorporating a more open
management (P.98), which will allow
preventive actions to prevail.
In our country, the changes began in 2006,
for which Law No. 28716 was enacted (Law
No. 28716, 2006. [2] Law on Internal
Control of State Entities. Diario el Peruano)
[3], as well as publication of the general rules
of internal control (Comptroller's Office
Resolution No 320-2006-CG, 2006. Diario
el Peruano) and the directive of No. 006-
2019-CG/ INTEG Comptroller General of
the Republic [4], through the
aforementioned devices regulates the
development, approval, implementation,
operation and improvement of internal
control and its scope of application is
mandatory for State entities and is
supervised by the Comptroller General of
the Republic.
In this regard, in the research on the impact
of internal audit in public management, they
found that compliance with standards;
procedures and laws contribute to the
executing body to have better decision-
making capacity [5].
Control is necessary in public entities
because it is timely, and appropriate for the
achievement of the objectives, in that sense
Mendoza Briones [6], relates that
administrative management has a systemic
condition, being the one that leads the
actions aimed at achieving the objectives
through the fulfillment of the classic actions
of management in the administrative
process: project, organize, lead and monitor.
Compliance with the implementation of
internal control, although it is a system to be
applied by public sector entities, also has a
mandatory nature in relation to the legal
tools that guide the activity [7].
As there is adequate internal control in
public entities, good governance will be
achieved. In this regard Jabatan
Perdagangan [8], emphasizes that the
elements for good governance incorporate
financial resources, asset management and
mainly to ethical leadership.
The present research work on internal
control and its application in public
management is basic level, which aims to
establish the current state of development of
the subject under study.
The research problem is to determine
whether internal control and its application
in public management achieves the
strengthening of the areas that have
weaknesses and achieve the improvement of
administrative management and its
adjustment to the standards of modernization
of public management through mechanisms
or guidelines that make it possible to make
officials and servers more agile procedures
resulting in the use of public funds more
efficient and management by results for the
benefit of the population, in that sense
Ujkani [9] notes that the implementation and
progress of internal control in management
actions plays an important role in providing
financial management with transparency,
efficiency, soundness and effectiveness in
public sector entities.
Similarly, in the opinion of Neyra Torres
[10], the presence of fragile internal control
or a control that does not work properly does
not help to consolidate the administrative
systems and operations of the entity,
contributing to the failure to achieve the
desired objectives and goals.
WSEAS TRANSACTIONS on BUSINESS and ECONOMICS
DOI: 10.37394/23207.2022.19.29
Lidia Margot Tapia Cachay, Gualter Couto,
Pedro Pimentel, Rui Alexandre Castanho
E-ISSN: 2224-2899
327
Volume 19, 2022
The research is justified in the variable of
internal control as revealed by Gamboa
Poveda et al. [11], the internal control that
has been identified as an instrument for the
management of any organization, achieve a
reasonable security for the achievement of
its institutional objectives and is able to
participate on its mission to the people
interested in it. and the variable of
administrative management that has an
impact on servers and officials as noted by
Lozano Valqui & Tenorio Aguinaga [12],
that those responsible for developing the
process of internal control in the
organization is the Management in which
also has the participation of the Directorate
and Management which will have a direct
impact on the workforce of the entity, this
control is focused so that the entity provides
or facilitates sufficient information that lead
to the achievement of mission or
institutional objectives.
The study through the review of the
theoretical and methodological development
aims to analyze the effectiveness of internal
control in improving the management of
public entities.
2. Methodology
The study was advanced in two phases, the
first reflects the analysis of the bibliometrics
of Internal Control and its application in
Public Management, and the second is based
on the methodical review of the most notable
literature on the phenomenon being
investigated.
In bibliometrics, in order to make an
impartial and concrete evaluation,
bibliometric indicators are used, which
provide quantitative data in the evaluation.
These indicators are numerical data with
calculations based on the bibliographic
peculiarities analyzed in the literature
published in the academic and scientific
world, which allow the analysis of various
features of the scientific task, which are
linked to the production and consumption of
information [13].
Palomares and Chisvet [14] wrote:
Bibliometrics is defined by its strict
rigorousness as the research possesses a
concrete objective, a tactic for searching in a
specific way which includes the ordered or
systematic location of usable information for
the research.
This methodology is being used more and
more frequently to examine the state of the
problems being researched, which allows us
to know the categories of analysis in which
the authors predominate, the most
outstanding authors, the areas of knowledge
in which they are interested, the countries in
which the research is developed, types of
publication and institutional affiliations of
the authors.
For bibliometric analysis, a large amount of
bibliographic information is needed.
Generally, a bibliographic database is used
for this purpose. These databases are made
up of a set of records with bibliographic
information (author, title of the contribution,
publication, date of publication,
publisher...), stored and managed by
computer systems.
In order to assess the state of internal control
research and its application in public
management, it is necessary to have a vast
bibliographic information for bibliometric
analysis. As a general rule, a bibliographic
database is used. These databases are made
up of a series of records containing
bibliographic information (author, article
title, publication, date of publication,
publisher,) which are accumulated and
managed by computer systems [15].
For the approach of the topic and
considering the bibliometric use in other
studies, the SCOPUS database has been
considered, in which the topic of Internal
Control and its application in Public
Management is examined, using the search
argument for the inquiry. The search system
used is (TITLE-ABS-KEY ("internal AND
control") AND TITLE-ABS-KEY ("public
administrations")) and was applied in July
2021.
In the search process 24 records have been
located, which have been downloaded and
subjected to bibliometric analysis,
considering the categories of author, the
WSEAS TRANSACTIONS on BUSINESS and ECONOMICS
DOI: 10.37394/23207.2022.19.29
Lidia Margot Tapia Cachay, Gualter Couto,
Pedro Pimentel, Rui Alexandre Castanho
E-ISSN: 2224-2899
328
Volume 19, 2022
following categories have been considered:
by institution, author, countries, by type of
document, by sponsor, source, areas, years
of publication and also in the map of the
study, highlighting topics such as
accountability, public administration, public
sector, risk management, control activities,
accounting, among others, which are linked
to the topic under study.
The data was exported in comma-separated
format, which made it possible to
incorporate the information into the VOS
Viewer program with which the analysis of
co-occurrences of key terms was carried out,
as an exploration of the subject matter
associated with Internal Control and its
application in Public Management.
Likewise, we have reviewed the statistics
generated by authors in which only 2 authors
appear with 2 publications, the rest only one
publication; by country, we have found that
in Portugal there have been 3 publications,
in Russia, Spain and United Kingdom, there
are 2 publications and in Brazil, China,
India, Indonesia, Malaysia, Romania,
Mexico, Serbia, Turkey and United States
there has been 1 publication and we have 5
publications not defined by country and by
source it has been shown that Public
Administration Review has 2 publications,
the following 20 sources only have 1
publication.
For the analytical review of the most
relevant documents of the data, full-text
readings have been carried out, which have
made it possible to identify categories such
as theoretical approaches to the
phenomenon, theoretical models,
methodologies, and factors that influence
internal control applied to public
management.
3. Results and Discussion
Through the methodology it has been
possible to identify 24 researches, showing
that since 1977, as shown in Figure 1, there
are publications on Internal Control and its
application in Public Management, having
had an insignificant increase, with only 6
publications until 2020.
Through the methodology it has been
possible to identify 24 researches studies,
showing that since 1977, as shown in Figure
1, publications on Internal Control and its
application in Public Management have
begun, with an insignificant increase, with
only 6 publications up to 2020.
Since 1977 it has taken 10 years of space for
a new publication in the year 1987, then 19
years for a second in 2006 publication, then
reducing the period between publications
and it is from the year 2015 that publications
have been made for each year until 2020..
Figure 1: Growth of publications per year
Source: Scopus database
0 1 2 3 4 5 6 7
1
years
Number of publications
By years
2020 2019 2018 2017 2016 2015 2012 2011 2006 1987 1977
WSEAS TRANSACTIONS on BUSINESS and ECONOMICS
DOI: 10.37394/23207.2022.19.29
Lidia Margot Tapia Cachay, Gualter Couto,
Pedro Pimentel, Rui Alexandre Castanho
E-ISSN: 2224-2899
329
Volume 19, 2022
Figure 2: Publications by Institution
Source: Scopus database
It shows the publications by institution in
Figure 2, which highlights four universities
that associate the theme of internal control
and public management, which are: Naval
Postgraduate School, University of do
Minho, Universiti Teknologi MARA, The
University Of Sheffield and University of
Murcia, and exceptionally makes its
appearance Public Administratión Division,
which is a specialized research or teaching
division.
The results show the authors, which are
expressed in figure 3, highlighting Gras-Gil,
E and Alves Morais with 2 publications, the
rest of the authors only have 1 publication.
The results of the authors who address
internal control in public management are
shown in Figure 3, highlighting with 2
publications Gras-Gil, E and Alves Morais,
the rest of the authors including Baert,P,
Barzelay,M, Cuyper, De Oliveira Sousa,
Dermina, ID, Gumah,I,A, Inácio, V.F,
among others have only 1 publication.
Figure 3: Main Authors of Internal Control and Public Management
Source: Scopus database
0 0,5 1 1,5 2 2,5
Universidad de Murcia
Federal Center of Technological…
Public Administration Division
Maliye Bakanliǧi Müsteşar Yrd.
The University of Sheffield
Universidade Federal de Sergipe
Universiti Teknologi MARA
Universitatea Lucian Blaga din Sibiu
Universidade do Minho
Vrije Universiteit Brussel
Naval Postgraduate School
Ankara Sosyal Bilimler Üniversitesi
Number of publications
Institution
By institutions
0
0,5
1
1,5
2
2,5
Gras-Gil, E.
Alves Morais de…
Baert, P.
Barzelay, M.
Cuypers, C.
De Oliveira Souza…
Demina, I.D.
Gumah, I.A.
Inácio, V.F.
Kartini
Kong, Y.
Krishtaleva, T.I.
Lozitskaya, O.I.
Montenegro, T.M.
Nafi, N.B.
Ribeiro, É.B.Q.
Sidorova, M.I.
Ujkani, S.
Vlad, A.
Voronina, N.L.
Number of publications
Author's name
Authors
WSEAS TRANSACTIONS on BUSINESS and ECONOMICS
DOI: 10.37394/23207.2022.19.29
Lidia Margot Tapia Cachay, Gualter Couto,
Pedro Pimentel, Rui Alexandre Castanho
E-ISSN: 2224-2899
330
Volume 19, 2022
To be able to establish the place of origin of
the researches related to the approach it was
considered to be carried out by countries, as
it observes from Figure 4, they head the
classification with 5 productions in places
not defined by country, followed by Portugal
that has 3 publications, followed by United
Kingdom, Spain and Russia with 2
productions, the rest of countries have a
production of 1, among which are United
States, Turkey, Serbia, Romania, Mexico,
Malaysia, Indonesia, India, -China, Brazil
and Belgium, which implies that the subject
of study does not have much approach.
Figure 4: Number of investigations by country
Source: Scopus database
Figure 5: Main publications
Source: Scopus database
Figure 5 shows that scientific research
related to Internal Control and Public
Management has a publication ranking of
more than 20 articles, followed by 1 book
chapter and 1 document related to a
conference, while book production is
elusive.
0
5
10
15
20
25
1
Number of publications
Quantity
Type of publication
Article Book Chapter Conference Paper
0 1 2 3 4 5 6
Belgium
China
Indonesia
Mexico
Romania
Serbia
Turkey
United Kingdom
By country
WSEAS TRANSACTIONS on BUSINESS and ECONOMICS
DOI: 10.37394/23207.2022.19.29
Lidia Margot Tapia Cachay, Gualter Couto,
Pedro Pimentel, Rui Alexandre Castanho
E-ISSN: 2224-2899
331
Volume 19, 2022
The results obtained, which allow us to point
out that studies have only been produced in
the form of articles, are due to the limited
approach to the object of study.
Figure 6 shows the scientific production by
source, Public Administration Review being
the one that has contributed with 2
productions, followed by the other entities
with 1, followed by Aslib Journal Of,
computes Networks, European Research,
Gender In Managemet among others with 1
publication, showing that the sources are
dispersed,
mostrando que las fuentes están dispersas
Figure 6: Main sources
Source: Scopus database
Regarding the area in which the publications
have been developed, from Figure 7, it is
observed that the area of social sciences
stands out, followed by economic sciences
and the lowest number of interest in the
subject is engineering.
Figure 7: Main areas
Source: Scopus database
The literature obtained is grouped in 4
sections, in which it is reflected that public
administration leads the grouping, being in
lesser degree the internal control, which
indicates that the latter is significantly
addressed to a lesser degree.
Σειρά1
0
5
10
15
20
1
Publication Number
Areas
By area
Social Sciences Business, Management and Accounting
Economics, Econometrics and Finance Computer Science
Decision Sciences Engineering
WSEAS TRANSACTIONS on BUSINESS and ECONOMICS
DOI: 10.37394/23207.2022.19.29
Lidia Margot Tapia Cachay, Gualter Couto,
Pedro Pimentel, Rui Alexandre Castanho
E-ISSN: 2224-2899
332
Volume 19, 2022
Figure 8: Map of the Internal Control and Public Management Study
Source: Scopus database processed with VOSViewer open source software.
Figure 9: Conceptual Map of the study of Internal Control and Public
Management
Source: Scopus database processed with VOSViewer open source software.
The map is based on the study of Internal
Control and Public Management, a tool that
is necessary and used to understand and
deepen concepts, as well as to organize the
information obtained that allows us to
develop the topic addressed.
On the other hand, although internal control
and public management have not evolved
significantly, there are, nevertheless,
selected aspects in the analysis that allow us
to increase our knowledge, for which it is
essential to analyze the corresponding
literature.
For the analysis of the literature, we have
used the Atlas ti application, as follows:
WSEAS TRANSACTIONS on BUSINESS and ECONOMICS
DOI: 10.37394/23207.2022.19.29
Lidia Margot Tapia Cachay, Gualter Couto,
Pedro Pimentel, Rui Alexandre Castanho
E-ISSN: 2224-2899
333
Volume 19, 2022
Source: Atlas tí
As it pertains to the implementation of
internal control in entities [9] asserts that for
good governance in public administration is
to ensure that public entities can achieve
results in their intended objectives for public
benefit for this there is need for provisions
that make management effective and a
benefit with sound internal control.
Good governance includes ethical values,
clearly articulated goals and strategies,
appropriate tone at the top, and internal
control.
In this regard, Antón [16] points out: “ The
institutions are committed to a profound
change in new forms of integrity and
institutional governance, which require
organisational change”. The change must
allow for the implementation of internal
control aligned with the COSO III
methodology, which must be endorsed by
those responsible for the governance of the
organization and must be related to internal
control.
Although the implementation of the internal
control system applied to public
administration is mandatory, due to the legal
instruments that regulate the activity, there is
a movement, albeit modest, in which the
management attributes that can be used for
this system are added to compliance with
standards, improvement of public
administration [17].
While Kopríc et al., [18] refers to previous
data in which each component has been
observed and that in the practical application
of internal control still needs to be further
developed coupled with the implementation
of internal control standards and procedures
in budgetary organizations lags behind the
development of the overall framework
Ujkani & Vokshi [9] states that internal
control is important because it is a
component that unifies activities and tasks of
people ensuring that the organizations
objectives are achieved.
On the importance of Internal Control,
Kopríc et al. [18] also refers that the control
environment: control environment is a key
component for the implementation of
internal [18] control and consists of a set of
standards, processes and structures that
provie the basis for carrying out internal
control throughout the organization.
WSEAS TRANSACTIONS on BUSINESS and ECONOMICS
DOI: 10.37394/23207.2022.19.29
Lidia Margot Tapia Cachay, Gualter Couto,
Pedro Pimentel, Rui Alexandre Castanho
E-ISSN: 2224-2899
334
Volume 19, 2022
From the point of view of Candreva [19], the
first state of the art study among publicly
traded companies, where 261 companies
revealed weaknesses in their internal
controls. They found that "inadequate
accounting resources account for the
majority of internal control weaknesses."
"Complex firms were more likely to have
significant gaps in their controls than
relatively simple firms".
From the approach argued by Lartey et al.
[20] internal control is relevant in all entities,
regardless of their objectives. However, its
effectiveness varies widely across
jurisdictions. The relationships were
measured using a structural equation
modeling approach - SEM, and the
conclusion was based on a set of hypotheses
developed to test the reliability and
appropriateness of the model. The results
suggest that preventive, detective, corrective
and directive controls are good determinants
of compliance.
Similarly, INTOSASI [21] defines a
recommended framework for internal
control in the public sector and provides a
basis for the assessment of internal control.
The development can be applied to all
operational aspects of an organisation. In
any case, it does not attempt to restrict or
disrupt the work of the authorities in relation
to the development of legislation, who
makes the rules or who has the authority to
set policy in an organisation.
Kachkova et al. [22], as related to the
methodology bases its systemic approach
used in the study of information and control
function of accounting using general
scientific methods of analysis and synthesis,
deduction and induction, comparison,
generalization, grouping and classification.
4. Conclusions
The approach to the relationship between
internal control and public management,
although it does not have a significant
bibliographic production, however, through
the 16 publications selected from the 24
found, a review of the most important
literature has been carried out, establishing
that internal control in public entities should
be considered an important tool for the
development of public management that
achieves its objectives and results-based
management.
Likewise, through the methodology and the
analysis of bibliometrics, 24 researches have
been identified through the bibliographic
manager Scopus, of which 16 have been
chosen because they are related to the topic,
showing that since 1977 there are
publications which are meager and have
achieved an insignificant increase of 6
publications to the year 2020. It also shows
the publications by institution which
highlights 4, in terms of authors highlight 2
with 2 publications, in the place of origin
leading the ranking 5 productions with
undefined countries, and excels in ranking of
publications by articles in number of 20, by
sources Public Administration Review is the
one that has contributed with 2 productions,
by areas is the social sciences which leads
the group.
.
Likewise, public entities are immersed in a
process of change in application of the
public policy of modernization of the state
which aims to make state entities more
transparent and orderly and to be at the
service of citizens without increasing public
spending. Therefore, it follows that the
importance of the internal control system
and its application in public entities is
necessary because it is a tool that allows a
transparent and efficient management that
benefits the citizen.
The implementation of internal control
would provide quality public management
for the benefit of the population, which
would allow the evaluation of risks in public
administration budgets using continuous,
concurrent and preventive controls.
Acknowledgements
This paper is financed by Portuguese
national funds through FCT—Fundação
para a Ciência e a Tecnologia, I.P.,
project number UIDB/00685/2020.
Moreover, the project is funded under
the program of the Minister of Science
and Higher Education titled “Regional
Initiative of Excellence” in 2019-2022,
project number 018/RID/2018/19, the
amount of funding PLN 10 788 423,16”.
WSEAS TRANSACTIONS on BUSINESS and ECONOMICS
DOI: 10.37394/23207.2022.19.29
Lidia Margot Tapia Cachay, Gualter Couto,
Pedro Pimentel, Rui Alexandre Castanho
E-ISSN: 2224-2899
335
Volume 19, 2022
References
[1] Miaja Fol, M. (2019). Present and
future of Internal Control in Public
Administrations. 74, 85–98.
[2] Congress of the Republic Law No
28716. (2006). Law No. 28716 Law of
Internal Control of State Entities. In El
Peruano (Issue Page 316871, p. 3).
[3] Comptroller's Resolution No 320-2006-
CG. (2006). Internal Control Standards
Comptroller's Office Resolution No
320-2006-CG. El Peruano, 42.
[4] Comptroller General of the Republic.
(2019). RC_146-2019-CG.pdf (p. 40).
[5] Baptista Ribeiro N.A., et al. (2020). The
impact of internal auditing on public
management: the case of Portuguese
local authorities. International Business
Information Management Association,
IBIMA
[6] Mendoza Briones, A. (2017).
Importance of administrative
management for innovation in medium-
sized commercial enterprises in the city
of Manta. Dominio de Las Ciencias,
3(2), 947-964.
[7] Voes S.B., I. V. . (2020). Internal
control system in the public sector: An
analysis of the model adopted by the
municipality of Londrina, Paraná State.
[8] Jabatan Perdagangan, P. M. M. M.
(2019). Good governance and integrity:
the perspective of the academic
institution.
[9] Ujkani, S., & Vokshi, N. B. (2019). An
overview on the development of
internal control in public sector entities:
Evidence from Kosovo. International
Journal of Economics and Business
Administration, 7(4), 320-335.
https://doi.org/10.35808/ijeba/346.
[10] Neyra Torres, J. L. (2018). Analysis of
internal control in the logistics area in
the company Masedi, Lima 2016. César
Vallejo University.
[11] Gamboa Poveda, J., Puente Tituaña, S.,
& Vera Franco, P. (2016). Importance
of internal control in the public sector.
Revista Publicando, 3(8), 487-502.
[12] Lozano Valqui, G., & Tenorio
Aguinaga, J. (2015). The internal
control system: A tool for the
improvement of business management
in the construction sector. Accounting
Power for Business, 1, 49-59.
[13] Morgado Perez, A. (2000).
Bibliometric indicators and their
importance in clinical research: Why
know them? Mapfre Medicine, 11(1),
[14] Palomares & Chisvet. (2019).
TRAINING AND ORIENTATION
FOR ENTREPRENEURSHIP. WHAT
THE BIBLIOMETRICS AND NOVEL
ENTREPRENEURS SAY. Spanish
Journal of Counseling and
Psychopedagogy, 30(1), 131-149.
[15] Ardanuy, J. (2012). Brief introduction
to bibliometrics. Universitat de
Barcelona, 63.
https://doi.org/10.1038/nmat3485
[16] Antón, M. P. S. (2020). Internal control
of public administrations. Its role in
prevention and the fight against the
corruption of the public powers. Revista
Catalana de Dret Public, 2020(60), 87–
101.
https://doi.org/10.2436/rcdp.i60.2020.3
412
[17] Oprean, C., Ţîţu, A. M., Marinescu, N.,
& Vlad, A. (2012). Making activities in
local public administration more
procedural. Quality - Access to Success,
13(SUPPL.5), 211–218.
WSEAS TRANSACTIONS on BUSINESS and ECONOMICS
DOI: 10.37394/23207.2022.19.29
Lidia Margot Tapia Cachay, Gualter Couto,
Pedro Pimentel, Rui Alexandre Castanho
E-ISSN: 2224-2899
336
Volume 19, 2022
[18] Koprić, I., Kovaď, P., & Musa, A.
(2012). Agencies in Three
SouTheastern European Countries:
Politics, Expertise and Law. NISPAcee
Journal of Public Administration and
Policy, 5(2), 17-44.
https://doi.org/10.2478/v10110-012-
0005-0.
https://doi.org/10.2478/v10110-012-
0005-0
[19] Candreva, P. J. (2006). Controlling
internal controls. Public Administration
Review, 66(3), 463-465.
https://doi.org/10.1111/j.1540-
6210.2006.00602.x
[20] Lartey, P. Y., Kong, Y., Bah, F. B. M.,
Santosh, R. J., & Gumah, I. A. (2020).
Determinants of Internal Control
Compliance in Public Organizations;
Using Preventive, Detective, Corrective
and Directive Controls. International
Journal of Public Administration,
43(8), 711-723.
https://doi.org/10.1080/01900692.2019
.1645689
[21] INTOSASI. (2004). Guide to Public
Sector Internal Control Standards.
[22] Kachkova, O. E., Vakhrushina, M. A.,
Demina, I. D., Krishtaleva, T. I.,
Sidorova, M. I., Dombrovskaya, E. N.,
& Klepikova, L. V. (2018). Developing
the accounting concept in the public
sector. European Research Studies
Journal, 21(1), 636-649.
Creative Commons Attribution License 4.0
(Attribution 4.0 International, CC BY 4.0)
This article is published under the terms of the Creative
Commons Attribution License 4.0
https://creativecommons.org/licenses/by/4.0/deed.en_US
WSEAS TRANSACTIONS on BUSINESS and ECONOMICS
DOI: 10.37394/23207.2022.19.29
Lidia Margot Tapia Cachay, Gualter Couto,
Pedro Pimentel, Rui Alexandre Castanho
E-ISSN: 2224-2899
337
Volume 19, 2022