Sumire QQuenta Esther
DOI: https://doi.org/10.59427/rcli/2025/v25cs.236-245
The purpose of this study was to determine the relationship between government management auditing and internal control in hospitals in Metropolitan Lima, considering its impact on institutional efficiency, regulatory compliance, and risk management. Method. The research adopted a quantitative, applied, and correlational approach, with a non-experimental, cross-sectional design. The population consisted of 75 accounting and finance specialists, and a validated questionnaire with adequate reliability was used. Statistical analysis was performed using Spearman’s Rho coefficient. Results. The findings showed predominantly favorable perceptions of government management auditing and internal control. 59% of participants expressed complete agreement regarding the effectiveness of the audit, and 69% expressed a positive perception of internal control mechanisms. The correlation between both variables was positive and high (Rho = 0.817; p = 0.000), demonstrating a significant association between the quality of the audits and the strength of the internal control system in the hospitals evaluated. Conclusions. It is concluded that a well-executed government management audit directly strengthens internal control processes, optimizing financial efficiency, transparency, accountability, and risk management in public hospitals in Metropolitan Lima. These results confirm the importance of integrating sound auditing practices to consolidate governance and institutional integrity.
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