Resumen

SAENZ-PASCUAL, Héctor; CABRERA, María J.  y  CUEVA-RODRIGUEZ, Medali. Internal government control system in public entities in Peru: a critical literature review. Espacios [online]. 2026, vol.47, n.3, pp.256-266.  Epub 15-Jun-2026. ISSN 2739-0071.  https://doi.org/10.48082/espacios-a26v47n03r01.

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.

Palabras clave : internal control; public management; transparency.

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