Proposal for a Directive on Internal Control in a Public Institution

LIDIA TAPIA1,a, AMADO FERNANDEZ1,b, GUALTER COUTO2,c, PEDRO PIMENTEL2,

RUI ALEXANDRE CASTANHO3, 4,d

Carretera Pimentel Km. 3.5, Chiclayo, Lambayeque,

PERU

ORCiD: https://orcid.org/0000-0003-1882-4801

administrative management, the result of 86%, was the highest score that the respondents favorably favored the

proposal for the Internal Control directive, followed by 78%. in favor of defining the roles of the officials and

servers involved, the corresponding responsibilities, among others, which will allow for better administrative

management, as well as the determination of the corresponding responsibilities in the event of non-compliance

and the induction or training that is required.

Key-Words: - Internal control, directive, administrative management, governmental control, implementation,

computer application.

various financial scandals due to inefficient

management of the companies involved. There is

currently a broader understanding and the need for a

change of ideas, and the entities of the state,

following the policy of Modernization of the State,

have better administrative management that benefits

the citizenry.

Contextually, regarding subjects, [1] and [2],

reveal that Administrative Management leads the

actions aimed at achieving the objectives by

management. Moreover, as argued, [3], and concise

Internal Control is essential for an organization with

good performance, valuable and timely as a

guarantee and protection of your finances, [4]. Also,

denotes the mandatory strengthening of control,

which will make management optimally transparent,

through Internal Control, reliability and guarantee of

resources can be achieved spent, is under the

responsibility of the entity's owners, who in some or

many cases are unaware of its benefits, [5].

Control is essential in governance because it directs

resources and promotes responsibility and corporate

performance, [7], in Spain, [8] states: Internal

Control is privileged due to its presence in all the

administrative and financial acts of the organization,

which follows the steps of Administrative

Management, to verify if the current regulations that

govern it are complied with.

reporting, the United States indicates that it focused

it directs resources and drives accountability and

corporate performance, likewise in Spain, states that

Internal Control is privileged by its presence in all

which follows the steps of the Administrative

Management, to check if they comply with the

current rules that govern it.

[9], raises that Internal Control is forged as a

science, as a tool for prevention and correction to

management since it allows the activities to be fluid.

No. 28716; in 2016, the General Standards were

published, and in 2019 with directive No. 006-2019-

CG/INTEG, guidelines are given for mandatory use

for state organizations. Nevertheless, this reveals

entities have weak Internal Control in their

investment projects that need to be addressed and

carry out unlawful work. They also need to have

meritocratic operational capacity, [11]. Another

study, [12], considers that despite its mandatory

nature, only 3% of all institutions in the national

territory complied with carrying out the

implementation. On the other hand, emphasize that,

for the community, it is crucial to ensure that

Internal Control manages to optimize management

implementation and improve its G.A. by reflecting

deficiencies in the implementation of Internal

Control.

In this context, at the Lambayeque Regional

weaknesses, indicating that documents that do not

support have been attached, as well as

documentation that partially supports, not

complying with the percentage of maturity, which

does not comply with current regulations, this is

because The collaborators do not know the

procedures, they are not trained and the high

turnover of trusted officials and contracted

personnel, in addition to the fact that they hire

personnel for the location of services to develop said

makes it necessary to propose an internal directive

that regulates the actions to be carried out, as well as

the responsibilities for the actions of the officials or

servers in charge of the implementation, which will

allow having an Administrative Management

adjusted to current standards with agile and

understandable procedures and an improvement in

the actions of officials or servers of the entity.

2.1 Objective of the Study

accompanied in their processes.

Likewise, [17], the research on the panorama of

the development of the C.I. in the institutions that

are of the public sector in Kosovo - Spain, used the

methodology of analysis of annual reports of the

operation of the finance system corresponding to the

period 2014-2017, for this, he made use of a

questionnaire, with five components and analyzed

the reports that correspond to the National Audit

Office, related to the progress or advances achieved

activities have seen relative improvements in the

components of information and communication; the

secret is that the availability of documents and

supervision are not applicable. The study confirms

the importance of this proposed internal control

directive, considering the need for more awareness

on the subject.

Similarly, [18], in the study on the efficient

norm of Internal Control in Serbia, in which a

literature review has been carried out, it has been

well-being and a better attitude towards the

activities.

On the other hand, [19], in the study on the

impact of the C.I. on the efficiency of the

organizations in the district of Jaffna, has used the

methodology of data collection, sampling and the

respective analysis, in order to diagnose the

existence of a relationship between the C.I. and the

efficiency of the organizations, applying surveys by

positions in the areas of personnel, finance,

determining the Pearson correlation of 891, giving

the value of 0.891, being a significant level of 0.01,

concluding that the internal control is reasonable

achieving efficiency in the entities, being proven the

dimensions of control activities, communication,

control environment, risk assessment, and; also

efficiency in the institutional activities. Therefore,

this makes us reflect on how internal control is used

in organizations and makes them more efficient.

developing his study on the impact of control on

financial accounting and auditing, has used a

quantitative, transversal, and descriptive

methodology, reviewed the I.C. component, for

which he collected data using interviews with

experts, as well as surveys, using 12 state

support of the element of information and

communication. So, this positively increases the

effectiveness of management, proving that it

impacts the component with a statistically

significant relationship between the variables.

Moreover, the described context affirms that the

phenomenon under study is transcendental to

develop the I. A efficiently.

their research in a UGEL of Ayacucho, the objective

officials of the UGEL headquarters, using the

technique of surveys through a questionnaire,

instrument that was analyzed, obtaining the C.I. a

score of 1 and as for the hires that are less than

8UIT, there is a significant correlation score with a

level of 0.01 bilaterally and with Pearson's r with

value 0.565, concluding that there is a confidence of

99% which shows that the relationship of the C.I. is

significant in the hires less than 8UIT. It infers a

correlation between variables that adjusts to the

research, with a sample of 120 servers, using

surveys, obtaining a measure of 923 in the KMO

test with a significance of,000 and Bartlett of 935

with a scope of, 000, which indicates the existence

of low-level influence of the dependent variable in

28.8%, concluding that the processes, as well as the

operation, with officials who lead responsibly, with

values and who provide good levels of confidence.

In addition, it will allow the development of the

collaborators' capacities to obtain improved or

efficient management. Contextually, it leads to

determining the importance of the I.Q. to improve

public management effectively.

Also, [23], the study on the validity of the C.I.

and the Management Skills, developed in state

institutions of Cusco, used descriptive methodology

phenomenon is feasible through a proposal.

Then, at the local level, [24], in his research

developed in the Lambayeque Region on C.I. for an

effective G.A., used basic research, through a

quantitative approach with a descriptive-propositive

design, using primary research, through a

quantitative approach with a descriptive-propositive

design, applying a questionnaire to 50 civil servants

working in administrative offices, the results of

which were compared and determined that 90% of

important at the Regional Headquarters to identify

risk areas.

Similarly, [25], in the study on the importance

of the C.I. linked to public works management,

using the quantitative, propositional, and non-

experimental method developed in an institution of

Lambayeque, proposing a model for works

management, used a sample of 20 workers,

including officials, managers, and servers, applying

a questionnaire; obtaining a score of 60%;

proposal of the study.

On the other hand, [26], the study of the C.I. on

the effectiveness of hiring at the Regional

Headquarters made use of the quantitative approach,

as well as the descriptive design, an essential type

study, resorting to the survey technique, collecting

workers as a sample, which obtained a 79% of low

knowledge of the C.I. This gives us light on how the

activities of the C.I. are developed in the Regional

Headquarters, being necessary to propose an

internal directive.

used in research, from where tables were obtained in

which the numerical data obtained, the variable, the

dimensions, the frequency, the percentage, among

other data, have been recorded.

Therefore, from the results, the comparison of

the reality of the variables, both independent and

dependent on the study carried out at the regional

institution, was carried out, which was evidenced in

the related service reports prepared by the Control

Body was taken into account. Institutional of the

subsistence of deficiencies in control was identified,

which does not allow full compliance with the

activities to comply with current regulations, so it is

necessary regulation for internal use of the entity

under study.

It should be explained that the reliability of the

instruments corresponds to the use of Cronbach's

Alpha, in which it has been entered and calculated

to measure its reliability, to initially have security in

the results obtained in the pilot test with a sample of

4.1 Results of the Questionnaire Applied to

Using the SPSS version 27 for the processing of the

statistics program and its corresponding processing,

the tables were generated with information obtained

through the questionnaire that was applied to 50

employees of the Regional Headquarters under

study. They were part of the organization's

method, it was written with 32 questions, 20 related

to the Internal Control dependent variable and 12 to

the

having three response options: 1) good/always, 2)

Regular/ sometimes and 3) Bad/Never, with which

the dependent and independent variables were

compared (Table 1, Table 2, Table 3, Table 4, Table

5, Table 6, Table 7, Table 8 and Table 9).

variable dependent on Internal Control, for the first

item, 86% perceive as regular at times that activities

are carried out promoting cordiality and integration

with the area's servers. 52% consider workers' of

that they are not very favorable because they are

mostly leaning towards the average and the bad.

From Table 2, we observe the performance in

the Risk Assessment dimension. In the first item,

74% perceive the reliability of the information

implement Internal Control. Furthermore, 78%

perceive it as good that the internal management

lists the roles of both the officials and the servers

who will implement Internal Control.

In Table 2, the results are in favor of the need

for a control directive, in which the roles of the

officers and employees are indicated.

Control Activity dimension, 74% perceive

knowledge about the Internal Control tool or

mechanism as regular for the first item. 56%

consider the development of actions to implement

Internal Control activities as bad. On the other hand,

68% find the supervision of the workers of the

activities for Internal Control within their work area

could be better. Moreover, 54% perceive the

existence of a procedure to measure workers'

performance as bad or never.

Communication Dimension

stored in computer systems and processed according

to management documents. 68% consider it bad that

its organization. 56% find having information

channels, such as a website or institutional email, is

regular. Furthermore, 66% perceive as bad the

existence of an information channel that allows the

collaborator to have timely information for the

development of their functions.

Table 4 has results that range from fair to poor.

Monitoring Dimension

Supervision and Monitoring dimension; for the first

From the previous table, we observe results that

out the supervisory task. Also, 52% perceive

communication in daily management as bad/never

practical.

Table 8 shows the negative results obtained in

the study.