Resumen

ROMAN VELASQUEZ, Consuelo Vanessa et al. Internal control and service assurance in a Peruvian technology development company. Revista InveCom [online]. 2026, vol.6, n.1, e601044.  Epub 15-Jul-2025. ISSN 2739-0063.  https://doi.org/10.5281/zenodo.15360458.

The purpose of this research was to analyze the incidence of internal control in the assurance of services in a Peruvian technological development company. It responds to a quantitative approach, with a non-experimental, cross-sectional and correlational design. The population consisted of 15 workers who worked in “TBI Asesoría Informática EIRL”, selected by means of a non-probabilistic convenience sampling. A structured questionnaire composed of 20 questions was used: from 1 to 9 (variable: internal control) and from 11 to 20 (variable: service assurance). The instrument was validated by expert judgment; likewise, the Cronbach's Alpha reliability test yielded an internal consistency of 0.911, demonstrating high reliability. SPSS V.29 specialized software was used for the statistical analysis. The results indicate that 86.6 % evaluated internal control as fair or poor, and 100 % indicated that the company never or almost never keeps systematized records of its projects. In addition, 80% indicated that the evaluation of the internal control structure does not receive adequate attention. A significant positive correlation was found between internal control and service assurance (r = 0.652, p = 0.008), as well as with technology project management (r = 0.694, p = 0.004). It was concluded that internal control, applied strategically, correlates positively with service assurance. In addition, strengthening internal control drives continuous improvement, sustainability, organizational resilience and the operational quality of the organization.

Palabras clave : internal control; service assurance; internal audit; organizational development; customer satisfaction.

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