Resumen

YANEZ, Geni  y  PILLACA, Uldarico. Internal control and administrative modernization in the municipal management of district governments in southern Peru. Espacios [online]. 2026, vol.47, n.3, pp.154-166.  Epub 15-Jun-2026. ISSN 2739-0071.  https://doi.org/10.48082/espacios-a26v47n03i14.

The study analyzed the relationship between internal control and administrative modernization in municipal management in district governments in southern Peru. A quantitative, basic, non-experimental, cross-sectional design was applied to 148 employees using surveys. Results showed a positive and significant relationship between both variables, with weaknesses in risk assessment and supervision. It is concluded that strengthening internal control significantly contributes to improving performance, efficiency, and transparency in municipal management.

Palabras clave : internal control; municipal modernization; administrative management; risk assessment; public transparency.

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