<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0798-1015</journal-id>
<journal-title><![CDATA[Revista Espacios]]></journal-title>
<abbrev-journal-title><![CDATA[Espacios]]></abbrev-journal-title>
<issn>0798-1015</issn>
<publisher>
<publisher-name><![CDATA[Editorial Espacios]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0798-10152026000300256</article-id>
<article-id pub-id-type="doi">10.48082/espacios-a26v47n03r01</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Sistema de control interno gubernamental en las entidades públicas en el Perú: una revisión crítica de literatura]]></article-title>
<article-title xml:lang="en"><![CDATA[Internal government control system in public entities in Peru: a critical literature review]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[SÁENZ-PASCUAL]]></surname>
<given-names><![CDATA[Héctor]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[CABRERA]]></surname>
<given-names><![CDATA[María J.]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[CUEVA-RODRÍGUEZ]]></surname>
<given-names><![CDATA[Medali]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad César Vallejo  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Peru</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad César Vallejo  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Peru</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad César Vallejo  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Peru</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2026</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2026</year>
</pub-date>
<volume>47</volume>
<numero>3</numero>
<fpage>256</fpage>
<lpage>266</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_arttext&amp;pid=S0798-10152026000300256&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_abstract&amp;pid=S0798-10152026000300256&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_pdf&amp;pid=S0798-10152026000300256&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN El estudio analizó la literatura científica sobre el sistema de control interno (SCI) en entidades públicas del Perú, mediante una revisión sistemática PRISMA de artículos publicados entre 2020 y 2025 provenientes de Scopus y SciELO. Se seleccionaron 30 artículos, los cuales revelaron que el control interno influye en la gestión financiera, el desempeño institucional y la transparencia. Se identificó debilidades frecuentes en su aplicación con lo que se concluyó que se requiere fortalecer y mejorar la aplicación práctica del SCI.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT The study analyzed the scientific literature on internal control systems (ICS) in Peruvian public entities through a PRISMA systematic review of articles published between 2020 and 2025 from Scopus and SciELO. Thirty articles were selected, revealing that internal control influences financial management, institutional performance, and transparency. Frequent weaknesses in its application were identified, leading to the conclusion that strengthening and improving the practical application of ICS is necessary.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[control interno]]></kwd>
<kwd lng="es"><![CDATA[gestión pública]]></kwd>
<kwd lng="es"><![CDATA[transparencia]]></kwd>
<kwd lng="en"><![CDATA[internal control]]></kwd>
<kwd lng="en"><![CDATA[public management]]></kwd>
<kwd lng="en"><![CDATA[transparency]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Aguilar Lorenzo]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Santos Díaz]]></surname>
<given-names><![CDATA[S. L.]]></given-names>
</name>
<name>
<surname><![CDATA[Oblitas Otero]]></surname>
<given-names><![CDATA[R. C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El control interno y la gestión patrimonial en el Hospital General de Jaén, Perú - 2021]]></article-title>
<source><![CDATA[Sapienza: International Journal of Interdisciplinary Studies]]></source>
<year>2022</year>
<volume>3</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>176-93</page-range></nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Alfaro-Mendives]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Corrupción en el Perú y su incremento en el marco de la emergencia sanitaria del COVID-19]]></article-title>
<source><![CDATA[Revista Economía y Negocios]]></source>
<year>2021</year>
<volume>12</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>13-24</page-range></nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Andrade]]></surname>
<given-names><![CDATA[D. L. V.]]></given-names>
</name>
<name>
<surname><![CDATA[Rosado]]></surname>
<given-names><![CDATA[C. E. S.]]></given-names>
</name>
<name>
<surname><![CDATA[Becerra]]></surname>
<given-names><![CDATA[D. E. C.]]></given-names>
</name>
<name>
<surname><![CDATA[López]]></surname>
<given-names><![CDATA[R. de J. T.]]></given-names>
</name>
<name>
<surname><![CDATA[Jurado]]></surname>
<given-names><![CDATA[F. de la M. P.]]></given-names>
</name>
<name>
<surname><![CDATA[Rodriguez]]></surname>
<given-names><![CDATA[V. H. P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Internal Control and Procurement of Goods and Services in a Peruvian Municipality]]></article-title>
<source><![CDATA[Journal of Law and Sustainable Development]]></source>
<year>2023</year>
<volume>11</volume>
<numero>2</numero>
<issue>2</issue>
</nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Aziz]]></surname>
<given-names><![CDATA[M. A. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Rahman]]></surname>
<given-names><![CDATA[H. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Alam]]></surname>
<given-names><![CDATA[Md. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Said]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Enhancement of the Accountability of Public Sectors through Integrity System, Internal Control System and Leadership Practices: A Review Study]]></article-title>
<source><![CDATA[Procedia Economics and Finance]]></source>
<year>2015</year>
<volume>28</volume>
<page-range>163-9</page-range></nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Banda]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Agip]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Rodríguez]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Ethical practices and efficiency in the internal control of Peruvian public transport]]></article-title>
<source><![CDATA[Journal of Ecohumanism]]></source>
<year>2022</year>
<volume>3</volume>
<numero>6</numero>
<issue>6</issue>
<page-range>365-74</page-range></nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bravo]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Amasifuen]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Cayo]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
<name>
<surname><![CDATA[Pariente]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Sanchez]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
<name>
<surname><![CDATA[Vásquez]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Vergara]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Constraints on Public Policy Design and Formulation: A Case Study on the Conservation of Natural Resources in Local Governments of the Amazonia, Peru]]></article-title>
<source><![CDATA[Sustainability]]></source>
<year>2024</year>
<volume>16</volume>
<numero>19</numero>
<issue>19</issue>
<page-range>1-20</page-range></nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Cachay]]></surname>
<given-names><![CDATA[L. M. T.]]></given-names>
</name>
<name>
<surname><![CDATA[Couto]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Pimentel]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Castanho]]></surname>
<given-names><![CDATA[R. A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Internal Control and Its Application in Public Management: a Literature Review]]></article-title>
<source><![CDATA[WSEAS Transactions On Business And Economics]]></source>
<year>2022</year>
<volume>19</volume>
<page-range>326-37</page-range></nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Calderón]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Braga]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Arana]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Control interno y la modernización del Estado en un gobierno regional e institución educativa peruana]]></article-title>
<source><![CDATA[EduSol]]></source>
<year>2022</year>
<volume>22</volume>
<numero>80</numero>
<issue>80</issue>
</nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Chávez]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Calisaya]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Saira]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Portugal]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Relación entre tecnología de información, control interno y gestión administrativa de los centros de salud de Arequipa]]></article-title>
<source><![CDATA[Revista InveCom]]></source>
<year>2025</year>
<volume>5</volume>
<numero>4</numero>
<issue>4</issue>
</nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Cohaila]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Elías Ayay]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Implementación del modelo de integridad a nivel municipal: estudio en tres gobiernos locales en Perú]]></article-title>
<source><![CDATA[Desde El Sur]]></source>
<year>2025</year>
<volume>17</volume>
<numero>3</numero>
<issue>3</issue>
</nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Contreras-Julian]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Delgado-Bardales]]></surname>
<given-names><![CDATA[J. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Sanchez-Davila]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Palomino-Alvarado]]></surname>
<given-names><![CDATA[G. del P.]]></given-names>
</name>
<name>
<surname><![CDATA[Perez-Arboleda]]></surname>
<given-names><![CDATA[P. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Aparicio-Ballena]]></surname>
<given-names><![CDATA[J. A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Impact of Open Government on Municipal Management Effectiveness: A study in the San Martin Region, Peru]]></article-title>
<source><![CDATA[Journal of Ecohumanism]]></source>
<year>2024</year>
<volume>3</volume>
<numero>8</numero>
<issue>8</issue>
</nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Contreras-Julián]]></surname>
<given-names><![CDATA[R. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Delgado-Bardales]]></surname>
<given-names><![CDATA[J. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Sánchez-Dávila]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Palomino-Alvarado]]></surname>
<given-names><![CDATA[G. del P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Modernization of the State: The Role of Open Government in the Effectiveness of Municipal Management in San Martín, Peru]]></article-title>
<source><![CDATA[Journal of Ecohumanism]]></source>
<year>2024</year>
</nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Cotrina Aliaga]]></surname>
<given-names><![CDATA[J. C.]]></given-names>
</name>
<name>
<surname><![CDATA[Matos-Salgado]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Tantaruna-Diaz]]></surname>
<given-names><![CDATA[M. Y.]]></given-names>
</name>
<name>
<surname><![CDATA[Vallenas-Pedemonte]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
<name>
<surname><![CDATA[Vivar-Bravo]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Medina-Noel]]></surname>
<given-names><![CDATA[C. R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Administrative Management, Internal Control and Organizational Culture in a Public Hospital Institution in San Juan de Lurigancho, 2023]]></article-title>
<source><![CDATA[Revista de Gestão Social e Ambiental]]></source>
<year>2024</year>
<volume>18</volume>
<numero>2</numero>
<issue>2</issue>
</nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Cruzado]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Cribilleros]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Cuadra]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Mogollón]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El sistema de control interno en el sector público de Perú: Una revisión sistemática]]></article-title>
<source><![CDATA[Revista de Climatología]]></source>
<year>2023</year>
<volume>23</volume>
<page-range>1577-86</page-range></nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Espina-Romero]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Digital Transformation of the State: A Multivariable Model Applied to the Public Sector in Lima, Peru]]></article-title>
<source><![CDATA[Administrative Sciences]]></source>
<year>2025</year>
<volume>15</volume>
<numero>9</numero>
<issue>9</issue>
<page-range>365</page-range></nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Espinoza]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La auditoría como mejora continua en los organismos públicos de salud del Perú]]></article-title>
<source><![CDATA[Quipukamayoc]]></source>
<year>2020</year>
<volume>28</volume>
<numero>56</numero>
<issue>56</issue>
<page-range>25-31</page-range></nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gomez]]></surname>
<given-names><![CDATA[E. V.]]></given-names>
</name>
<name>
<surname><![CDATA[Rodriguez]]></surname>
<given-names><![CDATA[V. H. P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Technological modernization and financial sustainability in Peruvian municipalities.]]></article-title>
<source><![CDATA[Multidisciplinary Science Journal]]></source>
<year>2025</year>
<volume>7</volume>
<numero>9</numero>
<issue>9</issue>
<page-range>2025332</page-range></nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Huachaca-Urquizo]]></surname>
<given-names><![CDATA[N. L.]]></given-names>
</name>
<name>
<surname><![CDATA[Condori-Morales]]></surname>
<given-names><![CDATA[Y. Y.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Sistema de control interno en la gestión administrativa mediante estrategias de inversión pública]]></article-title>
<source><![CDATA[Gestio et Productio. Revista Electrónica de Ciencias Gerenciales]]></source>
<year>2025</year>
<volume>7</volume>
<numero>12</numero>
<issue>12</issue>
<page-range>153-71</page-range></nlm-citation>
</ref>
<ref id="B19">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Huiman]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El sistema de control interno y la gestión pública: Una revisión sistemática]]></article-title>
<source><![CDATA[Ciencia Latina Revista Científica Multidisciplinar]]></source>
<year>2022</year>
<volume>6</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>2316-35</page-range></nlm-citation>
</ref>
<ref id="B20">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Jinchuña Huallpa]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Mayta Huiza]]></surname>
<given-names><![CDATA[D. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Flores Arocutipa]]></surname>
<given-names><![CDATA[J. P.]]></given-names>
</name>
<name>
<surname><![CDATA[Fernández Sosa]]></surname>
<given-names><![CDATA[L. E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Liderazgo, control simultáneo y superación de riesgos en los gobiernos regionales del sur del Perú]]></article-title>
<source><![CDATA[Revista Venezolana de Gerencia]]></source>
<year>2024</year>
<volume>29</volume>
<numero>Especial 1</numero>
<issue>Especial 1</issue>
<page-range>1295-313</page-range></nlm-citation>
</ref>
<ref id="B21">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Lam-Flores]]></surname>
<given-names><![CDATA[I. C.]]></given-names>
</name>
<name>
<surname><![CDATA[Quispe-Mendoza]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Torres-Flores]]></surname>
<given-names><![CDATA[L. A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Internal Control and the Execution of Public Expenditure in aDistrict Municipality]]></article-title>
<source><![CDATA[SCIÉNDO]]></source>
<year>2025</year>
<volume>28</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>39-46</page-range></nlm-citation>
</ref>
<ref id="B22">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Menacho Vargas]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
<name>
<surname><![CDATA[Vásquez Ramos]]></surname>
<given-names><![CDATA[S. P.]]></given-names>
</name>
<name>
<surname><![CDATA[Gonzales Salvador]]></surname>
<given-names><![CDATA[G. D.]]></given-names>
</name>
<name>
<surname><![CDATA[Guerrero Salazar]]></surname>
<given-names><![CDATA[F. A. E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Control interno y desempeño laboral: colaboradores de una municipalidad, Trujillo - Perú]]></article-title>
<source><![CDATA[Revista Venezolana de Gerencia]]></source>
<year>2024</year>
<volume>29</volume>
<numero>Especial 11</numero>
<issue>Especial 11</issue>
<page-range>653-66</page-range></nlm-citation>
</ref>
<ref id="B23">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Montenegro]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Heredia]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Molina]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Allcca]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Ccorahua]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Torres]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Control interno y contrataciones públicas: claves para la transparencia y eficiencia en la gestión estatal]]></article-title>
<source><![CDATA[Control Interno y Contrataciones Públicas: Claves Para La Transparencia y Eficiencia En La Gestión Estatal]]></source>
<year>2025</year>
<volume>6</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>1-7</page-range></nlm-citation>
</ref>
<ref id="B24">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Morales Rocha]]></surname>
<given-names><![CDATA[J. L.]]></given-names>
</name>
<name>
<surname><![CDATA[Lauracio Ticona]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
<name>
<surname><![CDATA[Coyla Zela]]></surname>
<given-names><![CDATA[M. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Ramos Rojas]]></surname>
<given-names><![CDATA[J. T.]]></given-names>
</name>
<name>
<surname><![CDATA[Serruto Medina]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Vargas Torres]]></surname>
<given-names><![CDATA[N. I.]]></given-names>
</name>
<name>
<surname><![CDATA[Zeballos Hurtado]]></surname>
<given-names><![CDATA[N. J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Impact of social conflicts and fiscal centralization on fiscal efficiency and governance of subnational governments in Peru, 2016-2023]]></article-title>
<source><![CDATA[Frontiers in Political Science]]></source>
<year>2025</year>
<volume>7</volume>
</nlm-citation>
</ref>
<ref id="B25">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Munive Pariona]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El Sistema de Integridad pública en el Perú: una propuesta para fortalecer la gobernanza con integridad]]></article-title>
<source><![CDATA[IUS ET VERITAS]]></source>
<year>2022</year>
<volume>65</volume>
<page-range>57-69</page-range></nlm-citation>
</ref>
<ref id="B26">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Navarro]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Delgado]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El control interno en la ejecución presupuestal municipal]]></article-title>
<source><![CDATA[Ciencia Latina Revista Científica Multidisciplinar]]></source>
<year>2022</year>
<volume>6</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>1-13</page-range></nlm-citation>
</ref>
<ref id="B27">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Oseda]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Flores]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Luján]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Cultura organizacional y control interno del personal administrativo de la unidad de gestión educativa local de Yauli, La Oroya]]></article-title>
<source><![CDATA[Revista Universidad y Sociedad]]></source>
<year>2020</year>
<volume>12</volume>
<numero>15</numero>
<issue>15</issue>
</nlm-citation>
</ref>
<ref id="B28">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Padilla Cruz]]></surname>
<given-names><![CDATA[C. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Cardoso Espinosa]]></surname>
<given-names><![CDATA[E. O.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Corrupción y control interno en instituciones públicas de América Latina: ¿Una relación existente?]]></article-title>
<source><![CDATA[RIDE Revista Iberoamericana Para La Investigación y El Desarrollo Educativo]]></source>
<year>2025</year>
<volume>15</volume>
<numero>30</numero>
<issue>30</issue>
</nlm-citation>
</ref>
<ref id="B29">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Page]]></surname>
<given-names><![CDATA[M. J.]]></given-names>
</name>
<name>
<surname><![CDATA[McKenzie]]></surname>
<given-names><![CDATA[J. E.]]></given-names>
</name>
<name>
<surname><![CDATA[Bossuyt]]></surname>
<given-names><![CDATA[P. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Boutron]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
<name>
<surname><![CDATA[Hoffmann]]></surname>
<given-names><![CDATA[T. C.]]></given-names>
</name>
<name>
<surname><![CDATA[Mulrow]]></surname>
<given-names><![CDATA[C. D.]]></given-names>
</name>
<name>
<surname><![CDATA[Shamseer]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Tetzlaff]]></surname>
<given-names><![CDATA[J. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Akl]]></surname>
<given-names><![CDATA[E. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Brennan]]></surname>
<given-names><![CDATA[S. E.]]></given-names>
</name>
<name>
<surname><![CDATA[Chou]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Glanville]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Grimshaw]]></surname>
<given-names><![CDATA[J. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Hróbjartsson]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Lalu]]></surname>
<given-names><![CDATA[M. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Li]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
<name>
<surname><![CDATA[Loder]]></surname>
<given-names><![CDATA[E. W.]]></given-names>
</name>
<name>
<surname><![CDATA[Mayo-Wilson]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[McDonald]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Alonso-Fernández]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Declaración PRISMA 2020: una guía actualizada para la publicación de revisiones sistemáticas]]></article-title>
<source><![CDATA[Revista Española de Cardiología]]></source>
<year>2021</year>
<volume>74</volume>
<numero>9</numero>
<issue>9</issue>
<page-range>790-9</page-range></nlm-citation>
</ref>
<ref id="B30">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Quispe]]></surname>
<given-names><![CDATA[W.]]></given-names>
</name>
<name>
<surname><![CDATA[Asenjo Muro]]></surname>
<given-names><![CDATA[E. D.]]></given-names>
</name>
<name>
<surname><![CDATA[Cernaqué Miranda]]></surname>
<given-names><![CDATA[O. C.]]></given-names>
</name>
<name>
<surname><![CDATA[Guivin Guadalupe]]></surname>
<given-names><![CDATA[A. L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Internal control and financial auditing in the quality of budget execution at a local government in Peru]]></article-title>
<source><![CDATA[Sapienza: International Journal of Interdisciplinary Studies]]></source>
<year>2025</year>
<volume>6</volume>
<numero>2</numero>
<issue>2</issue>
</nlm-citation>
</ref>
<ref id="B31">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Quispe-Mamani]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Ayamamani-Collanqui]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Unitarian Illusion in Peru: Recentralization and Intergovernmental Conflicts from the Perspective of Local Governments]]></article-title>
<source><![CDATA[Public Organization Review]]></source>
<year>2023</year>
<volume>23</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>985-1000</page-range></nlm-citation>
</ref>
<ref id="B32">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ramírez-Gonzales]]></surname>
<given-names><![CDATA[B. J.]]></given-names>
</name>
<name>
<surname><![CDATA[Rodríguez-Román]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Mendoza-Aguilar]]></surname>
<given-names><![CDATA[C. C.]]></given-names>
</name>
<name>
<surname><![CDATA[Carbonell-García]]></surname>
<given-names><![CDATA[Z. M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Control interno y gestión administrativa en la Municipalidad Distrital de Malvas]]></article-title>
<source><![CDATA[Revista Arbitrada Interdisciplinaria Koinonía]]></source>
<year>2024</year>
<volume>9</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>206-17</page-range></nlm-citation>
</ref>
<ref id="B33">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Rodríguez Cairo]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
<name>
<surname><![CDATA[Barrantes Martínez]]></surname>
<given-names><![CDATA[A. M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Reconocimiento constitucional de la lucha contra la corrupción como deber primordial del Estado peruano y creación del Sistema Nacional Anticorrupción]]></article-title>
<source><![CDATA[Cuestiones Constitucionales. Revista Mexicana de Derecho Constitucional]]></source>
<year>2025</year>
</nlm-citation>
</ref>
<ref id="B34">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Sandoval]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Sandoval]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Sandoval]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Quinde]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Limitaciones en el proceso presupuestal sobre el expediente técnico en obras Públicas del Alto Piura-Perú]]></article-title>
<source><![CDATA[Revista de Ciencias Sociales]]></source>
<year>2023</year>
</nlm-citation>
</ref>
<ref id="B35">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Santos]]></surname>
<given-names><![CDATA[C. M. da C.]]></given-names>
</name>
<name>
<surname><![CDATA[Pimenta]]></surname>
<given-names><![CDATA[C. A. de M.]]></given-names>
</name>
<name>
<surname><![CDATA[Nobre]]></surname>
<given-names><![CDATA[M. R. C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The PICO strategy for the research question construction and evidence search]]></article-title>
<source><![CDATA[Revista Latino-Americana de Enfermagem]]></source>
<year>2007</year>
<volume>15</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>508-11</page-range></nlm-citation>
</ref>
<ref id="B36">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Tapia]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Fernandez]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Couto]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Pimentel]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Castanho]]></surname>
<given-names><![CDATA[R. A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Proposal for a Directive on Internal Control in a Public Institution]]></article-title>
<source><![CDATA[WSEAS Transactions On Business And Economics]]></source>
<year>2024</year>
<volume>21</volume>
<page-range>458-74</page-range></nlm-citation>
</ref>
<ref id="B37">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Toctaquiza Narváez]]></surname>
<given-names><![CDATA[C. R.]]></given-names>
</name>
<name>
<surname><![CDATA[Peñaloza López]]></surname>
<given-names><![CDATA[V. L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Control interno jurídico administrativo para la toma de decisiones en el sector público]]></article-title>
<source><![CDATA[Dilemas Contemporáneos: Educación, Política y Valores]]></source>
<year>2021</year>
</nlm-citation>
</ref>
<ref id="B38">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Vasquez]]></surname>
<given-names><![CDATA[J. Z.]]></given-names>
</name>
<name>
<surname><![CDATA[Cruz]]></surname>
<given-names><![CDATA[L. D. C. S. S.]]></given-names>
</name>
<name>
<surname><![CDATA[Navarro]]></surname>
<given-names><![CDATA[L. R. R.]]></given-names>
</name>
<name>
<surname><![CDATA[Benavides]]></surname>
<given-names><![CDATA[A. M. V.]]></given-names>
</name>
<name>
<surname><![CDATA[López]]></surname>
<given-names><![CDATA[R. de J. T.]]></given-names>
</name>
<name>
<surname><![CDATA[Rodriguez]]></surname>
<given-names><![CDATA[V. H. P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Relationship Between Internal Control and Treasury Management in a Peruvian Municipality]]></article-title>
<source><![CDATA[Journal of Law and Sustainable Development]]></source>
<year>2023</year>
<volume>11</volume>
<numero>2</numero>
<issue>2</issue>
</nlm-citation>
</ref>
<ref id="B39">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Zavaleta Cabrera]]></surname>
<given-names><![CDATA[E. M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La Gestión pública en el fortalecimiento de la gobernabilidad en Perú]]></article-title>
<source><![CDATA[Comuni@cción: Revista de Investigación En Comunicación y Desarrollo]]></source>
<year>2024</year>
<volume>15</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>248-60</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
