IMPACT OF INTERNAL CONTROL SUPERVISION ON PUBLIC EXPENDITURE MANAGEMENT: STUDY IN THE REGIONAL GOVERNMENT OF PERU

Abstract

This study investigates the impact of the supervision and monitoring of internal control on the efficiency of the execution of public expenditure in the Treasury area of the Regional Government of Tacna. Using a transactional and correlational methodological design, a structured survey was applied to 78 officials with at least one year of experience. The instrument, validated following rigorous methodological guidelines, included closed questions and Likert-type scales, to measure both the perception of the general level of internal control and the specific dimensions of supervision and monitoring. Data collection was carried out in person, which guaranteed a high response rate and allowed obtaining representative information on the operational reality of the public entity. The statistical analysis, based on Spearman's correlation coefficient, revealed very strong and significant relationships: ρ = 0.944 (p < .001) was obtained for the relationship between internal control and expenditure efficiency, and ρ = 0.897 (p < .001) for the relationship between supervision/monitoring and timely payment. In addition, the descriptive analysis indicates that the majority of respondents perceive the levels of internal control, supervision and execution of expenditure as acceptable or high, although areas for improvement are identified. These findings underscore the need to strengthen internal control mechanisms and provide guidelines for the formulation of public policies aimed at optimizing the administration of state resources.