Propuesta para mejorar la gestión del sistema de control interno. Caso: Municipalidad provincial de Bolognesi – Ancash, 2018

Abstract

The present study responds to the existing problem in the management of the internal control system of the Provincial Municipality of Bolognesi, had as objective to elaborate a plan to improve the management of the internal control system of the Provincial Municipality of Bolognesi - Ancash, 2018, being a research with a mixed methodological approach, with a non-experimental proactive design; We worked with a census sample composed of the 41 managers and area managers of the municipality in question; for the collection of data, the survey technique and the interview were used through a valuation scale and an in-depth interview guide, the data analysis was carried out using descriptive statistics and qualitative analysis. Among the results, it was found that the management of the internal control system in the municipality is rated as good by 53.66% of the managers and area heads of the municipality, also its dimensions were rated as good with 51.2%, 56.1%, 53.7% and 53.7% respectively. At the same time, the low level of skills and abilities, the inadequate procedures and activities, and the limited resources that the current management of the internal control system has been identified were identified as limiting factors. Finally, it is concluded that the management of the internal control system is qualified in a good way by the managers and heads of area, while the personnel that works in the various offices show that despite this qualification there are a number of inconveniences in as to the processes performed by this management are iterative and do not represent substantive changes in the provision of services to the inhabitants of the province of Bolognesi. Keywords: