El control interno y su influencia en la gestión de programas sociales de la municipalidad provincial de Virú

Abstract

The present investigation was carried out with the purpose of determining the association between internal control and the management of the community's social food programs. For this purpose, documentary information was collected on the resources allocated to the glass of milk program, in the period 2014-2018; Likewise, the application of a satisfaction survey to 1,833 beneficiaries, and interviews with 85 officials and workers, on internal control selected through random sampling; The data obtained were organized into tables, and statistically analyzed using the Excel tool. It is concluded that the management of the glass of milk program in the provincial municipality of Virú is efficient (86.72%), with respect to the execution of expenditure; the influence of the internal control system is significant; the level of knowledge and perception of the commune's officials and staff (61%), regarding the components of the system, is deficient; There is a strong and very significant association between the degree of satisfaction of the beneficiaries and the implementation of the internal control system (r = 0.84; p value = 0.01); and, there is a need to investigate the impact of the pandemic (Covid-19) on the management of the glass of milk social program.