Purpose: The general objective was to determine the relationship between internal control and the acquisition of goods and services under eight tax units in a Peruvian municipality. Theoretical framework: The information previously studied by several authors and the contribution made visible in the findings of this work will allow future researchers to obtain the best possible understanding of the subject in question. Design/methodology/approach: A basic, non-experimental, cross-sectional, descriptive-correlational research study was used; the population and the sample consisted of 50 workers of a municipality; in addition, the survey technique was used and the instrument was the questionnaire. Findings: Internal control was found to be 90% deficient, while the acquisition of goods and services was found to be 94% deficient; in addition, a p=0.000<0.05 was obtained, allowing the acceptance of the alternative hypothesis and Rho=88%, showing that internal control and the acquisition of goods and services have a very strong positive correlation. It can be observed that internal control is 90% deficient, as well as the minimum technical requirements, contractual compliance and inspection mechanisms are deficient. On the other hand, the acquisition of goods and services reached 94% in the deficient level, and it is also observed that the improvement of selection processes (92%), the adequate execution of contracts (90%) and the annual contracting programming process (84%) are deficient. Research, Practical & Social implications: It is concluded that as long as the internal control office follows all inspection mechanisms, reviews contracts to ensure that they meet minimum technical requirements and ensures that all contractual obligations are fully complied with, the process, selection and procurement of goods and services will run smoothly, furthermore, as long as all inspection procedures are followed at the appropriate times, the procurement of goods and services will be effective. Originality/value: In this work we studied the prior and subsequent mechanisms that should be considered in internal control since this allows minimizing the risks of misappropriation of funds in the acquisition of goods and services in the public sector.
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