Internal Control and Its Application in Public Management: a Literature Review

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.