<?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>2542-3088</journal-id>
<journal-title><![CDATA[Revista Arbitrada Interdisciplinaria Koinonía]]></journal-title>
<abbrev-journal-title><![CDATA[Koinonía]]></abbrev-journal-title>
<issn>2542-3088</issn>
<publisher>
<publisher-name><![CDATA[Fundación Koinonía]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2542-30882024000300206</article-id>
<article-id pub-id-type="doi">10.35381/r.k.v9i1.3685</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Control interno y gestión administrativa en la Municipalidad Distrital de Malvas]]></article-title>
<article-title xml:lang="en"><![CDATA[Internal control and administrative management in the District Municipality of Malvas]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ramírez-Gonzales]]></surname>
<given-names><![CDATA[Billy James]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Rodríguez-Román]]></surname>
<given-names><![CDATA[Rufino]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Mendoza-Aguilar]]></surname>
<given-names><![CDATA[Cecilia Celeste]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Carbonell-García]]></surname>
<given-names><![CDATA[Zabely Marly]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad César Vallejo  ]]></institution>
<addr-line><![CDATA[Chimbote Áncash]]></addr-line>
<country>Peru</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad César Vallejo  ]]></institution>
<addr-line><![CDATA[Chimbote Áncash]]></addr-line>
<country>Peru</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad César Vallejo  ]]></institution>
<addr-line><![CDATA[Chimbote Áncash]]></addr-line>
<country>Peru</country>
</aff>
<aff id="Af4">
<institution><![CDATA[,Universidad César Vallejo  ]]></institution>
<addr-line><![CDATA[Chimbote Áncash]]></addr-line>
<country>Peru</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>01</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>01</month>
<year>2024</year>
</pub-date>
<volume>9</volume>
<fpage>206</fpage>
<lpage>217</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_arttext&amp;pid=S2542-30882024000300206&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_abstract&amp;pid=S2542-30882024000300206&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_pdf&amp;pid=S2542-30882024000300206&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN La presente investigación se planteó como objetivo analizar el control interno y gestión administrativa en la Municipalidad Distrital de Malvas - Perú. De tipo descriptiva con diseño no experimental. El nivel de la gestión administrativa es de nivel regular (61.9%), en lo que se refiere a planificación (47.6%), organización (71.4%), dirección (61.97%) y control (85.7), según los colaboradores de la Municipalidad Distrital de Malvas, 2023. Existe una correlación positiva alta entre el ambiente de control y gestión administrativa, entre la evaluación de riesgo y gestión administrativa, entre las actividades de control y gestión administrativa, entre la información y comunicaciones y gestión administrativa, entre la supervisión y gestión administrativa en la Municipalidad Distrital de Malvas, con un nivel de significancia de 0.001 inferior al 1%; por lo que existe y evidencia de relación altamente significativa.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT The objective is to analyze the internal control and administrative management in the District Municipality of Malvas - Peru. The study was descriptive with a non-experimental design. The level of administrative management is regular (61.9%), in terms of planning (47.6%), organization (71.4%), direction (61.97%) and control (85.7), according to the collaborators of the District Municipality of Malvas, 2023. There is a high positive correlation between the control environment and administrative management, between risk assessment and administrative management, between control activities and administrative management, between information and communications and administrative management, between supervision and administrative management in the District Municipality of Malvas, with a significance level of 0.001 lower than 1%; therefore, there is evidence of a highly significant relationship.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Auditoría financiera]]></kwd>
<kwd lng="es"><![CDATA[control presupuestario]]></kwd>
<kwd lng="es"><![CDATA[hacienda pública]]></kwd>
<kwd lng="en"><![CDATA[Financial audit]]></kwd>
<kwd lng="en"><![CDATA[budgetary control]]></kwd>
<kwd lng="en"><![CDATA[public finance]]></kwd>
</kwd-group>
</article-meta>
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