Abstract

MONTENEGRO SEGOVIA, Carlos Vidal et al. Internal control and public procurement: keys to transparency and efficiency in government management. Revista InveCom [online]. 2026, vol.6, n.3, e603020.  Epub Oct 30, 2025. ISSN 2739-0063.  https://doi.org/10.5281/zenodo.17262556.

The purpose of this article is to study the association between internal control (IC) and public procurement processes (PP) in a Peruvian public sector entity. Using a quantitative, non-experimental, correlational design, we sought to determine the extent to which the level of implementation and effectiveness of IC influences the transparency, efficiency, and regulatory compliance of PP. The research was based on the premise that a well-structured internal control system not only prevents risks and illegal acts but also optimizes decision-making in the management of government procurement. To this end, Likert-type questionnaires were administered to 410 workers who were intentionally selected. The results show a significant positive correlation between the two variables, with a Spearman's Rho of 0.776 and a p-value of 0.000, highlighting the importance of strengthening control mechanisms as a strategic tool for improving public management. This article also emphasizes how proper governance and the good use of public resources can begin with the strengthening of institutional IC.

Keywords : government control; public administration; regional government.

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