Internal Control and the Execution of Public Expenditure in aDistrict Municipality

Abstract

The execution of public expenditure is an indicator of the performance of organizations, so it is important to analyse its link with other factors involved, such as internal control. For this reason, the research aims to determine the relationship between internal control and the execution of public expenditure in the District Municipality of Nuevo Chimbote. A sample of 32 workers belonging to six departments of the organization was considered. Regarding the techniques executed, these were the survey and the documentary review, while the instrument was a questionnaire. Among the expected results is the verification that the research variables have a moderate positive relationship, since the Spearman Rho test determined a correlation value of 0.430 and a significance of 0.014. This last value is lower than the theoretical significance of 0.05. It was concluded that internal control and the execution of public expenditure are significantly related in the District Municipality of Nuevo Chimbote.